The tariff classification of White Chocolate (Product number CHW-N347-KA-126) from Canada

NY J85383 July 25, 2003 CLA-2-17:RR:NC:SP:232 J85383 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street, Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of White Chocolate (Product number CHW-N347-KA-126) from Canada Dear Mr. Forbes: In your letter dated June 30, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 42.5 percent sugar, 34.5 percent cocoa fat, 18 percent dry whole milk, 4.0 percent nonfat dry milk and 1 percent soya lecithin, vanilla and salt. The milk fat content is 4.9 percent, and the product contains 21.4 percent milk solids. The merchandise will be imported in 2.5 kilogram blocks and used for coating and enrobing. 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 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