Dulce de Leche Candies from Mexico
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 — Mexico → United States
22.2%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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