The tariff classification of white chocolate from Belgium.
Active· CBP ruling HQ 810331· Issued 1995-05-11
Ruling text
NY 810331
May 11, 1995
CLA-2-17:S:N:N7:232 810331
CATEGORY: Classification
TARIFF NO.: 1704.90.5400; 1704.90.5800
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,
Belgium, you requested a tariff classification ruling.
The subject merchandise is described as an orange flavored
and colored white chocolate. It is stated to contain 28.5
percent cocoa butter, 46.8 percent sugar, 23.6 percent full cream
milk powder and small quantities of color, flavor, lecithin and
vanillin. The product contains 6.3 percent milk fat. The
merchandise will be imported in cartons containing 5 blocks of 5
kilograms.
The applicable subheading for the white chocolate, 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
Source: rulings.cbp.gov — ruling 810331, retrieved 2026-10-12T05:23:30Z, republished verbatim. This digest is informational; only CBP issues binding rulings.