The tariff classification of a White Chocolate Product from Canada
Issued May 18, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1704.90.5400, 1704.90.5800
Headings: 1704
Product description
You supplied descriptive literature with your request. The subject merchandise is product Orange-552, described as a colored cocoa butter product. The product will be shipped in 2.5 kilo bags of chips and/or chunks and used in baking confectionery, cakes, and pastries. It is said to contain 47 percent sugar, 29 percent cocoa fat, 23.5 percent dry whole milk, and traces of orange flavor, lecithin, color and vanillin. The milk fat percentage is said to be 6.1 percent and the milk solids are stated as 23.5 percent.
CBP rationale
The applicable subheading for the Orange-552, 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, Annotated, (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Dairy products described in additional U.
Full text
NY K85897 May 18, 2004 CLA-2-17:RR:NC:SP:232 K85897 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a White Chocolate Product from Canada Dear Mr. Forbes: In your letter dated April 27, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is product Orange-552, described as a colored cocoa butter product. The product will be shipped in 2.5 kilo bags of chips and/or chunks and used in baking confectionery, cakes, and pastries. It is said to contain 47 percent sugar, 29 percent cocoa fat, 23.5 percent dry whole milk, and traces of orange flavor, lecithin, color and vanillin. The milk fat percentage is said to be 6.1 percent and the milk solids are stated as 23.5 percent. The applicable subheading for the Orange-552, 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, Annotated, (HTSUSA), 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 general 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 kilogram plus 10.4 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, 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 (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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