Dulce de Leche Candies from Germany
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 — 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
• 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