The tariff classification of White Chocolate from Canada

NY J83883 May 27, 2003 CLA-2-17:RR:NC:SP:232 J83883 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of White Chocolate from Canada Dear Mr. Forbes: In your letter dated April 17, 2003, 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 Arriba-126 described as a white chocolate molding item. The product will be imported in the form of 2.5-kilogram blocks. This item is stated to contain 41 percent sugar, 30 percent cocoa fat, 23.5 percent dry whole milk, 5 percent non-fat dry milk, and traces of lecithin and vanilla. The milk fat content is said to be 6.3 percent, and the milk solids are stated as 27.7 percent. The applicable subheading for product Arriba-126, 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, 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