White Chocolate-Free Dairy Taffy from China
Stretchy taffy strips flavored with dairy butter and cream, cane sugar over 10% dry weight. Classifies in HTS 1704.90.54.00 as non-cocoa sugar confections under chapter 4 note 10 dairy provisions. Butterfat content meets dairy criteria.
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
• Detail fat content in invoices for dairy verification; track October-September quota period
• Pitfall: Retail packaging exclusions if over 10% sugar amorphous
• Bond for potential re-export