The tariff classification of White Chocolate Flakes from Canada

NY R00987 November 9, 2004 CLA-2-17:RR:NC:SP:232 R00987 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 White Chocolate Flakes from Canada Dear Mr. Forbes: In your letter dated October 25, 2004, 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 LS 9477, described as a sample of white chocolate flakes. It will be imported in chip and chunk form in a 1-pound bag, and is intended for use as ice cream inclusions. It is said to consist of 48.27 percent sugar, 26.76 percent cocoa butter, 14.66 percent whole milk powder, 7.06 percent nonfat dry milk, 2.36 percent milk fat, and traces of lecithin and vanilla. The milk fat is said to be 6.61 percent, and the milk solids are 24.1 percent The applicable subheading for product LS 9477, white chocolate flakes, 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 6 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 33.9 cents per kilogram plus 5.1 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 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