The tariff classification of White Chocolate Couverture from Switzerland.
Issued August 14, 1997 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, and followed up with more information in a fax dated August 6, 1997. The subject merchandise is white chocolate couverture to be used as an ingredient in the manufacture of confections. It will be imported in 1 kilogram and 5 kilogram slabs. It is said to contain sugar, cocoa butter, and milk (fat and solids).
CBP rationale
The applicable subheading for the white chocolate couverture, 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 B88257 August 14, 1997 CLA-2-17:RR:NC:SP:232 B88257 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Mr. Michael Rochlitz Swissbar (USA) Inc. 101 Federal Street, 19th floor Boston, MA 02110-1817 RE: The tariff classification of White Chocolate Couverture from Switzerland. Dear Mr. Rochlitz: In your letter dated July 16, 1997, you requested a tariff classification ruling. You submitted descriptive literature with your request, and followed up with more information in a fax dated August 6, 1997. The subject merchandise is white chocolate couverture to be used as an ingredient in the manufacture of confections. It will be imported in 1 kilogram and 5 kilogram slabs. It is said to contain sugar, cocoa butter, and milk (fat and solids). The applicable subheading for the white chocolate couverture, 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 43.7 cents per kilo plus 11.3 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of chocolate products from Switzerland
The tariff classification of Chocolate Pieces from Belgium and United Kingdom
The tariff classification of chocolate confectionery from France
The tariff classification of Big Mocca Beans White Chocolate/Coffee Flavored (Item No. E008309) from the Netherlands
The tariff classification of "coffee flavored white confectioner’s coating" (Product number M-7VC-412) from Belgium
The tariff classification of "colored cocoa butter based confectionery" (Product number Lemon-552) from Belgium
The tariff classification of "Product number BASE-KREM-631" from Belgium
The tariff classification of "chocolate white, rocky blossoms" (Product number E000600) from the Netherlands
The tariff classification of "chocolate white, small tagliatelli" (Product number E005800) from the Netherlands
The tariff classification of "chocolate white, choco pencil rubens" (product number E006023) from Netherlands,
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →