The tariff classification of white chocolate from Belgium.
Issued August 13, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1704.90.4090
Headings: 1704
Product description
Additional information was submitted with your letter dated July 13, 1992. The subject merchandise consists of two types of white chocolate. Item X665/R is stated to contain 19.89 percent whole milk powder, 4.97 percent whey powder, 49.23 percent sugar, 25.46 percent cocoa butter and 0.45 percent lecithin. The product contains approximately 4.8 percent butterfat and will be imported in solid drop form in 10 kilogram bags. Item X665/J contains 18.63 percent whole milk powder, 4.66 percent whey powder, 29.97 percent cocoa butter, 46.29 percent sugar and 0.45 percent lecithin. The product contains approximately 4.5 percent butterfat and will be imported in solid drop form in 20 kilogram bags. The white chocolate will be used for enrobing.
CBP rationale
The applicable subheading for the white chocolate items X665/R and X665/J will be 1704.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa.
Full text
NY 876874 August 13, 1992 CLA-2-17:S:N:N1:232-876874 CATEGORY: Classification TARIFF NO.: 1704.90.4090 Ms. Jan Davey PirFreight (USA) Inc. 156-15 146 Avenue Jamaica, New York 11434 RE: The tariff classification of white chocolate from Belgium. Dear Ms. Davey: In your letter dated July 30, 1992, on behalf of Puratos Corporation, you requested a tariff classification ruling. Samples were submitted with your initial request dated June 18, 1992. Additional information was submitted with your letter dated July 13, 1992. The subject merchandise consists of two types of white chocolate. Item X665/R is stated to contain 19.89 percent whole milk powder, 4.97 percent whey powder, 49.23 percent sugar, 25.46 percent cocoa butter and 0.45 percent lecithin. The product contains approximately 4.8 percent butterfat and will be imported in solid drop form in 10 kilogram bags. Item X665/J contains 18.63 percent whole milk powder, 4.66 percent whey powder, 29.97 percent cocoa butter, 46.29 percent sugar and 0.45 percent lecithin. The product contains approximately 4.5 percent butterfat and will be imported in solid drop form in 20 kilogram bags. The white chocolate will be used for enrobing. The applicable subheading for the white chocolate items X665/R and X665/J will be 1704.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...other: articles of milk or cream...other. The rate of duty will be 17.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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