Caramel Nougat Bites from China
Bite-sized pieces of chewy caramel and aerated nougat made primarily from cooked sugar syrups, without cocoa. Enters under HTS 1704.90.52.00 per General Note 15 for controlled sugar product imports. Nougat's whipped sugar base confirms confectionery status.
Duty Rate — China → United States
32.2%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document sugar derivation (cane/beet) for raw value calculations under U.S. notes
• Avoid sets with chocolate to prevent Chapter 18 shift
• Track fiscal year quotas via USDA notices