Goat Milk Dulce de Leche Spread from China
A caramelized, sweetened condensed goat milk spread used as a dessert topping or filling. Classified under HTS 0402.99.90.00 as other concentrated milk products with added sugar, outside quota-specific dairy categories and not fitting butter or whey definitions. Goat milk variants fall here when concentrated and sweetened.
Duty Rate — China → United States
32.4%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Confirm milk source documentation as goat milk to differentiate from cow's milk quota restrictions
• Test for milkfat percentage to ensure it doesn't qualify as dairy spread under 0405 heading
• Include heat-treatment records showing concentration process to prevent misclassification as prepared spreads