The tariff classification of milk and white chocolate empty truffle shells from Belgium.

NY 806961 February 16, 1995 CLA-2-17:S:N:N7:232 806961 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800; 1806.90.0500; 1806.90.0800 Ms. Danielle van Bedaf Luijckx B.V. Chocolade De Ambachten 4 4881 XZ Zundert-Holland Postbus 100-4880 AC RE: The tariff classification of milk and white chocolate empty truffle shells from Belgium. Dear Ms. van Bedaf: In your letter dated February 8, 1995 you requested a tariff classification ruling. The milk chocolate truffle shells are stated to contain 42.02 percent sugar, 29.62 percent cocoa butter, 9.94 percent cocoa, 18.03 percent milk powder. The butterfat content of the milk powder is 4.50 percent. The white chocolate truffle shells are stated to contain 44.37 percent sugar, 32.77 percent cocoa butter and 22.47 percent milk powder. The butterfat content of the milk powder is 5.62 percent. It is noted that these products are produced in Belgium and exported from Holland. The applicable subheading for the white chocolate empty truffle shells, 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 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 46.2 cents per kilogram plus 11.9 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. The applicable subheading for the milk chocolate empty truffle shells, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.90.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...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 6.4 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, the product will be classified in subheading 1806.90.0800, HTS, and dutiable at the rate of 42.7 cents per kilogram plus 6.8 percent ad valorem. In addition, products classified in subheading 1806.90.0800, 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport