CLA-2-17:S:N:N7:232 805976
1806.90.0800; 1806.90.1000
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
cigarettes from Belgium.
Dear Ms. van Bedaf:
In your letter dated November 17, 1994, with a sample
forwarded on January 9, 1995, you requested a tariff
classification ruling.
Your query concerns the classification of "cigarettes"
composed of milk chocolate, white chocolate and a combination of
both milk and white chocolate. The milk chocolate used in making
these cigarettes contains 54.7 percent sugar, 18.5 percent full
milk powder, 14.7 percent cocoa mass, 11.7 percent cocoa butter
and a butterfat content of 4.39 percent. The white chocolate
contains 50.4 percent sugar, 25.5 percent full milk powder, 23.6
percent cocoa butter and a butterfat content of 6.84 percent.
The applicable subheading for the white chocolate
cigarettes, 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 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 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 cigarettes,
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 quanti-
tative 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.
The applicable subheading for the "duo" cigarettes, composed
of both milk and white chocolate, 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. If containing 21 percent or more by weight
of milk solids, the product will be classified in subheading
1806.90.1000, HTS, and will be dutiable at the rate of 60.6 cents
per kilogram plus 6.8 percent ad valorem. In addition, products
classified in either subheading 1806.90.0800 or 1806.90.1000,
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