The tariff classification of White Couverture from Switzerland

NY G89089 May 1, 2001 CLA-2-17:RR:NC:SP:232 G89089 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Mr. Devendra K. Thapa Albert Uster Imports, Inc. 9211 Gaither Road Gaithersburg, MD 20877 RE: The tariff classification of White Couverture from Switzerland Dear Mr. Thapa: In your letter dated March 26, 2001, you requested a tariff classification ruling. You submitted descriptive literature and samples with your request. The subject merchandise is “Couverture White Coin”, white “coins” that are approximately ¾ inch in diameter, and that are intended as ingredients to be used in the production of chocolates, cakes and other chocolate decorative items. They are ready to use after melting, and will be imported in 10-kg boxes. This product is said to consist of 42.5 percent sugar, 30.3 percent whole milk powder, 27.1 percent cocoa butter, and a trace of lecithin. It is assumed for the purposes of this ruling that the product contains over 5.5 percent by weight of butterfat. The applicable subheading for the “Couverture White Coin” 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 40 cents per kilo plus 10.4 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 9904.04.59 to 9904.04.66, HTS. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the 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) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division