R02728 R0 Ruling Active

The tariff classification of White Chocolate (Product number CHW-9360) from Singapore

Issued November 10, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.5400, 1704.90.5800

Headings: 1704

Product description

The subject merchandise is stated to 46.3 percent sugar, 23.7 percent full cream, 29.3 percent cocoa butter, 0.69 percent lecithin, and 0.01 percent vanillin. The milk fat content is 6.4 percent. The merchandise will be imported in callets/pieces in 25 kilogram cartons, and in 6.25 kilogram blocks. It will be used in various confectionery applications, such as molding, enrobing, panning, etc.

CBP rationale

The applicable subheading for the White Chocolate, 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.

Full text

NY R02728 November 10, 2005 CLA-2-17:RR:NC:SP:232 R02728 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of White Chocolate (Product number CHW-9360) from Singapore Dear Mr. Forbes: In your letter dated October 24, 2005, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to 46.3 percent sugar, 23.7 percent full cream, 29.3 percent cocoa butter, 0.69 percent lecithin, and 0.01 percent vanillin. The milk fat content is 6.4 percent. The merchandise will be imported in callets/pieces in 25 kilogram cartons, and in 6.25 kilogram blocks. It will be used in various confectionery applications, such as molding, enrobing, panning, etc. The applicable subheading for the White Chocolate, 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...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 general rate of 40 cents per kilogram plus 10.4 percent ad valorem. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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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