C86677 C8 Ruling Active

The tariff classification of White Chocolate Confectionery from Lebanon.

Issued May 21, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550, 1704.90.3590

Headings: 1704

Product description

The tariff classification of White Chocolate Confectionery from Lebanon.

CBP rationale

The applicable subheading for all three of these products, if imported packaged for retail sale, will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other. The applicable subheading for all three of these items, if imported in bulk, will be 1704.90.3590, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other.

Full text

NY C86677 May 21, 1998 CLA-2-17:RR:NC:SP:232 C86677 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1704.90.3590 Mr. Pierre Merhej 30 Bassett Road Brockton, MA 02401 RE: The tariff classification of White Chocolate Confectionery from Lebanon. Dear Mr. Merhej: In your letter received on April 21, 1998, on behalf of Edibles S.A.R.L. of Beirut, Lebanon, you requested a tariff classification ruling. You submitted descriptive literature, product photographs, and samples with your request. The merchandise in question is three varieties of white chocolate covered candies. All will be imported either in bulk or packaged for retail sale. The "White Chocolate Covered Almonds" are said to consist of 33.21 percent almonds, 21.26 percent cocoa butter, 27.57 percent sugar, 8.64 percent full cream milk powder, 8.64 percent skimmed milk powder, and traces of lecithin and vanilla. The second product, "White Chocolate Covered Hazelnuts", is stated to contain 28.5 percent hazelnuts, 22.8 percent cocoa butter, 29.5 percent sugar, 9.2 percent whole milk powder, 9.2 percent skimmed milk powder, and traces of lecithin and vanilla. The last candies, the "White Chocolate Covered Raisins" are said to contain 38.14 percent raisins, 19.69 percent cocoa butter, 25.53 percent sugar, 8 percent full cream milk powder, 8 percent skimmed milk powder, and traces of lecithin and vanilla. The applicable subheading for all three of these products, if imported packaged for retail sale, will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other...Put up for retail sale: Other. The rate of duty will be 6.1 percent ad valorem. The applicable subheading for all three of these items, if imported in bulk, will be 1704.90.3590, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other...Other. The rate of duty will be 6.1 percent ad valorem. Articles classifiable under subheadings 1704.90.3550 and 1704.90.3590, HTS, which are products of Lebanon are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →