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%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
• 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