CLA-2-17:S:N:N7:232 806961
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 empty
truffle shells from Belgium.
Dear Ms. van Bedaf:
In your letter dated February 8, 1995 you requested a tariff
classification ruling.
The milk chocolate truffle shells are stated to contain
42.02 percent sugar, 29.62 percent cocoa butter, 9.94 percent
cocoa, 18.03 percent milk powder. The butterfat content of the
milk powder is 4.50 percent. The white chocolate truffle shells
are stated to contain 44.37 percent sugar, 32.77 percent cocoa
butter and 22.47 percent milk powder. The butterfat content of
the milk powder is 5.62 percent. It is noted that these products
are produced in Belgium and exported from Holland.
The applicable subheading for the white chocolate 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
...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 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 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, Harmonized Tariff Schedule of the United States
(HTS), which provides for chocolate and other food preparations
containing cocoa...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 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 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.
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