The tariff classification of White Chocolate Couvertures from Belgium.
Issued July 3, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1704.90.5400, 1704.90.5800
Headings: 1704
Product description
You submitted descriptive literature with your request. The merchandise in question is two varieties of white chocolate couverture which will be imported in 44 pound sacks and/or 22 pound boxes for commercial use. Product X605/R/A is said to contain 49.18 percent sucrose, 27.62 percent whole milk powder, 22.69 percent cocoa butter, and traces of lecithin and vanillin. The total milk fat is said to be 7.19 percent. Product BI W7 is said to consist of 40.79 percent sucrose, 35.36 percent cocoa butter, 16.48 percent whole milk powder, 4.1 percent whey powder, 2.75 percent milk fat, and traces of lecithin and vanillin. The total milk fat is said to be 7.05 percent.
CBP rationale
The applicable subheading for both of the white chocolate couvertures if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1704.90.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Dairy products described in additional U.
Full text
NY A84794 July 3, 1996 CLA-2-17:RR:NC:FC:232 A84794 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Mr. Patrick Aldred Belcolade 8030 National Highway Pennsauken, NJ 08110 RE: The tariff classification of White Chocolate Couvertures from Belgium. Dear Mr. Aldred: In your letter received June 17, 1996, you requested a tariff classification ruling. You submitted descriptive literature with your request. The merchandise in question is two varieties of white chocolate couverture which will be imported in 44 pound sacks and/or 22 pound boxes for commercial use. Product X605/R/A is said to contain 49.18 percent sucrose, 27.62 percent whole milk powder, 22.69 percent cocoa butter, and traces of lecithin and vanillin. The total milk fat is said to be 7.19 percent. Product BI W7 is said to consist of 40.79 percent sucrose, 35.36 percent cocoa butter, 16.48 percent whole milk powder, 4.1 percent whey powder, 2.75 percent milk fat, and traces of lecithin and vanillin. The total milk fat is said to be 7.05 percent. The applicable subheading for both of the white chocolate couvertures if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1704.90.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 12.2 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1704.90.5800, HTS, and dutiable at the rate of 44.9 cents per kilo plus 11.6 percent ad valorem. In addition, products classified in subheading 1704.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.89, HTS. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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