Peanut Butter Fudge Squares from China
Sugar fudge squares swirled with peanut butter, cut and boxed for retail. HTS 1704.90.35.20 due to peanut butter in ready-for-consumption sweetmeats, retail put-up without cocoa. Creamy texture fits 'other confections' perfectly.
Duty Rate — China → United States
43.1%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 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(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Fudge vs. caramel rulings common; provide recipe for CBP
• Retail unit size under 1kg typically qualifies 'put up'
• Sugar dry weight calculations mandatory for note 3 exclusions