Caramel Toffee Bites with Cream from Germany
Chewy caramel toffees made with cream and butter, enriched with cane sugar exceeding 10% dry weight. Falls under HTS 1704.90.54.00 as non-cocoa sugar confectionery qualifying as dairy products per chapter 4 note 10 provisions. The dairy fat and milk solids define its dairy status within sugar confections.
Duty Rate — Germany → United States
12.2%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Submit proof of dairy content meeting chapter 4 note 10; track quota usage via USDA portal
• Pitfall: Incomplete origin certificates delay clearance under quota rules
• Ensure dry weight sugar analysis in lab reports