Dulce de Leche Candies from China
Candies filled with dulce de leche (caramelized milk), with over 10% cane sugar dry weight. HTS 1704.90.54.00 for sugar confectionery no cocoa, dairy per chapter 4 note 10 entry. Caramelized milk provides core dairy qualification.
Duty Rate — China → United States
29.7%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Prove dulce de leche dairy origin for note 10; avoid Mexico origin for quota
• Issue: Overlooking soluble solids test per chapter notes
• File with Customs Ruling Request if borderline