CLA-2-17:S:N:N7:232 809862
Mr. Richard Callebaut
1602 Grant Ave.
Suite 207
Novato, CA 94945
RE: The tariff classification of white chocolate from Belgium.
Dear Mr. Callebaut:
In your letter dated April 25, 1995, on behalf of Callebaut
in Belgium, you requested a tariff classification ruling.
The subject merchandise is described as a white chocolate
with lemon flavor and color. It is stated to contain 27.5
percent cocoa butter, 51.2 percent sugar, 20.3 percent full cream
milk powder and small quantities of color, flavor and various
other ingredients. The product contains 5.4 percent milk fat.
It will be imported in cartons containing 5 blocks of 5
kilograms.
The applicable subheading for the white chocolate with lemon
flavor and color, 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.
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