The tariff classification of White Chocolate Blocks from Belgium.
Issued November 24, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1704.90.5400, 1704.90.5800
Headings: 1704
Product description
The tariff classification of White Chocolate Blocks from Belgium.
CBP rationale
The applicable subheading for both Product X605/J NV and Product X605/M NV, 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 D84344 November 24, 1998 CLA-2-17:RR:NC:SP:232 D84344 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Mr. Patrick Aldred Belcolade 8030 National Highway Pennsauken, NJ 08109 RE: The tariff classification of White Chocolate Blocks from Belgium. Dear Mr. Aldred: In your letter dated October 30, 1998, you requested a tariff classification ruling. You submitted descriptive literature with your request. The merchandise in question is two varieties of white chocolate which will be imported in 5 kilogram blocks. Product X605/J NV is said to contain 45.7 percent sugar, 28.1 percent cocoa butter, 25.7 percent whole milk powder, and traces of lecithin and vanillin. The total milk fat is said to be 6.7 percent. Product X605/M NV is said to consist of 46.9 percent sugar, 26.3 percent cocoa butter, 26.3 percent whole milk powder, and traces of lecithin and vanillin. The total milk fat is said to be 6.8 percent. The applicable subheading for both Product X605/J NV and Product X605/M NV, 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 42.5 cents per kilo plus 11 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, Robert B. Swierupski Director, National Commodity Specialist Division
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