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The tariff classification of White Chocolate with Coffee (Product number M-7PC-412) from Canada
Issued August 14, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardJ8 J87751 (August 14, 2003)
Tariff classification
HTS codes: 1704.90.9000
Headings: 1704
Product description
The subject merchandise is stated to contain 59.5 percent sugar, 23.5 percent cocoa butter, 14.5 percent whole milk powder and 2.5 percent coffee. The product contains 4 percent milk fat, and 14.5 percent milk solids. It will be imported in one kilogram bags and used for decorating and enrobing.
CBP rationale
The applicable subheading for the White Chocolate with Coffee will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other…other…other…other.
Full text
NY J87751 August 14, 2003 CLA-2-17:RR:NC:SP:232 J87751 CATEGORY: Classification TARIFF NO.: 1704.90.9000 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street, Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of White Chocolate with Coffee (Product number M-7PC-412) from Canada Dear Mr. Forbes: In your letter dated July 23 , 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 59.5 percent sugar, 23.5 percent cocoa butter, 14.5 percent whole milk powder and 2.5 percent coffee. The product contains 4 percent milk fat, and 14.5 percent milk solids. It will be imported in one kilogram bags and used for decorating and enrobing. The applicable subheading for the White Chocolate with Coffee will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other…other…other…other. The general rate of duty will be 10.4 percent ad valorem. 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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