HQ 084720: Tariff Classification of white chocolate, officially called confectioner's coating.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084720

                                   August 25, 1989

          CLA-2  CO:R:C:G  084720  SS

          CATEGORY: Classification

          TARIFF NO.: 1704.90.4000, 9904.10.60

          Ms. Cynthia A. Diedrich
          John Sexton & Co.
          1050 Warrenville Rd.
          Lisle, Illinois 60532-5201

          RE:  Tariff Classification of white chocolate, officially called
               confectioner's coating.

          Dear Ms. Diedrich:

               This is in response to your letter dated May 17, 1989,
          addressed to our New York office, requesting a tariff
          classification for a product described as white chocolate under
          the Harmonized Tariff Schedule of the United States (HTSUS).

          FACTS:

               The merchandise under consideration is described as white
          chocolate, and is officially called confectioner's coating.  It
          is imported in blocks of 5 kilograms (11 lbs), and is used in the
          confectionery industry for different purposes.  The composition
          is stated to be as follows:


               INGREDIENTS                 Percent

               Cocoa Butter                30.59
               Sugar                        54.06
               Full Cream Milk Powder      14.92
               Lecithin                     0.42
               Natural Vanilla              0.01

          ISSUE:

               What is the proper tariff classification for white
          chocolate, officially called confectioner's coating?


















                                         -2-


          LAW AND ANALYSIS:

               Classification under the HTSUS is governed by the General
          Rules of Interpretation (GRI's).  GRI 1 provides that
          classification is determined first in accordance with the terms
          of the headings and any relative Section or Chapter notes.

               Subheading 1704.90.4000, HTSUS, provides for sugar
          confectionery other than confections or sweetmeats ready for
          consumption, articles of milk or cream.

               The subject merchandise is described as white chocolate, and
          officially known as confectioner's coating.  It is imported in 5
          kilogram blocks and is used by the confectionery industry for
          different purposes.  It contains 14.92 percent full cream milk
          powder.  Based on this composition, the subject merchandise is
          specifically described under subheading 1704.90.4000, HTSUS.

          HOLDING:

               In view if the foregoing, the subject merchandise, white
          chocolate officially called confectioner's coating, is properly
          classifiable under subheading 1704.90.4000, HTSUS, subject to
          quota restrictions of subheading 9904.10.60.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Ruling Division





























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