Cream-Filled Hard Candies from Germany
Hard sugar candies with a creamy milk filling, containing dairy and over 10% cane sugar by dry weight. HTS 1704.90.54.00 applies as other sugar confectionery without cocoa, entered under chapter 4 additional U.S. note 10 for dairy-qualifying products. The cream center provides the dairy component essential for this subheading.
Duty Rate — Germany → United States
12.2%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide compositional breakdown showing dairy over threshold for note 10; apply for quota license early
• Avoid pitfall: Misdeclared sugar polarity can trigger raw value recalculation
• Use bonded warehouse for quota timing