Toffee Brittle Pieces from China
Crunchy toffee shards made by boiling sugar with butter to brittle stage, broken into pieces. HTS 1704.90.52.00 for GN15 entry as cocoa-free sugar confectionery. Boiled sugar matrix is principal component.
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
• Calculate raw value per Treasury regs for quota charging
• Avoid dairy-dominant labeling to stay in 1704
• Break into consumer sizes post-import if bulk