CLA-2-17:S:N:N7:232 805957
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 items
from Belgium.
Dear Ms. van Bedaf:
In your letter dated November 17, 1994, with additional
information supplied in a letter dated January 11, 1995, you
requested a tariff classification ruling.
Your query concerns the classification of empty truffle
shells, cups, blossoms, shavings and curls made from both milk
and white chocolate. These products are all produced in Belgium
and exported from Holland.
The cups consist of the following, all available in both
milk and white chocolate: Victorias, bear-claws, petit fours
(round and assorted), creamcups, turbans, square cups, scallop
shells, afterdinnercups, minicups, pineapplecups, crenated cups,
cupolas, low round cups, soufflecups, dessertcups and mignons
(mini and round). In the case of the milk chocolate cups, the
ingredients consist of 52.7 percent sugar, 6.7 percent cocoamass,
22.5 percent cocoabutter, 15.7 percent full milkpowder, 2 percent
whey powder and 4.2 percent butterfat. For the white chocolate
cups the breakdown is 47.9 percent sugar, 27.4 percent
cocoabutter, 24.3 percent full milkpowder and 6.5 percent
butterfat. The milk chocolate blossoms, shavings and curls
contain 52.2 percent sugar, 15.5 percent cocoamass, 14.7 percent
cocoa butter, 13.5 percent full milk powder, 3.7 percent lean
milk powder and 3.65 percent butterfat. The white chocolate
blossoms, shavings and curls consist of 50.4 percent sugar, 25.5
percent full milkpowder, 23.6 percent cocoabutter and 6.84
percent butterfat.
The applicable subheading for the white chocolate products,
with the exception of the 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: 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 duty rate 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 will be 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 products,
with the exception of the 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, HTS, which
provides for chocolate and other food preparations containing
cocoa...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 duty
rate 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 will be 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.
Your inquiry does not provide enough information for us to
give a classification ruling on the empty truffle shells. The
ingredients breakdown for the truffle shells shown on your fax
#4790 differs from the breakdown shown on your fax #4463.
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