The tariff classification of "Chocolate White Milk Dark Tulip Cups" (Product number E003458) from the Netherlands

NY R04177 June 28, 2006 CLA-2-18:RR:NC:SP:232 R04177 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 “Chocolate White Milk Dark Tulip Cups” (Product number E003458) from the Netherlands Dear Mr. Forbes: In your letter dated June 13, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. Additional information was submitted in your E-mail message dated June 13, 2006. You indicate that the tulip cups are white with dark stripes. The subject merchandise is stated to contain 40.5 percent sugar, 30.1 percent full cream milk powder, 28.3 percent cocoa butter, 1.0 percent vanillin, 1.0 percent soya lecithin, and 0.6 percent cocoa paste. The total milk fat is stated as 8.2 percent and the total milk solids are 30.1 percent. The product will be shipped in 0.5 kilogram boxes, and used in baking. The applicable subheading for the “Chocolate White Milk Dark Tulip Cups,” 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 (HTSUS), 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 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, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. It is noted that the Explanatory Notes to heading 1704 allow white chocolate containing traces of cocoa to remain classified in the heading. 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 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