HQ 083867: Tariff Classification of white chocolate cups.

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 083867

                                     June 16, 1989


            CLA-2  CO:R:C:G  083867  SS

            CATEGORY: Classification

            Tariff No. : 1704.90.4000

            Mr. Charles Landrey
            Andre Prost, Inc.
            Box AX
            Old Saybrook, CT 06475

            RE:  Tariff Classification of white chocolate cups.

            Dear Mr. Landrey:

                 This is in response to your letter dated February 16,
            1989, addressed to our New York office, requesting a tariff
            classification ruling for a product described as white
            chocolate cups, under the Harmonized Tariff Schedule of the
            United States, (HTSUS).

            FACTS:

                 The merchandise under consideration is described as white
            chocolate cups, which will be imported in bulk packs for
            restaurant use.  The cups will be filled with a variety of
            fillings and served as desserts.  The composition of the
            subject merchandise is stated to be as follows:

            INGREDIENTS                                 PERCENT

            Cocoa Butter                                  24
            Sugar                                       42.6
            Nonfat Dry Milk Powder                         7
            Whole Milk Powder                           21.8
            Whey Powder                                    4
            Total Butterfat Content                      5.2
            Vanillin                                     0.6

            ISSUE:

                 What is the proper tariff classification for white
            chocolate cups imported in bulk for restaurant use as dessert
            filled cups?















                                         - 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.

                 Heading 1704, HTSUS, provides for sugar confectionery
            (including white chocolate), not containing cocoa.  Subheading
            1704.90.4000, HTSUS, provides for sugar confectionery other
            than confections or sweetmeats ready for consumption, articles
            of milk or cream.

                 Based on the composition, the white chocolate cups under
            consideration is an article of milk within the meaning of
            subheading 1704.90.4000, HTSUS.  Accordingly, the subject
            merchandise is properly classifiable under this subheading

            HOLDING:

                 In view if the foregoing, the subject merchandise, white
            chocolate cups, is properly classifiable under subheading
            1704.90.4000, HTSUS, subject to quota restrictions of
            subheading 9904.10.60, HTSUS.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Ruling Division
























            singh library 083867
            6cc:  Area Director, New York (NIS-232
            SSingh:jaj:6/16/89