Milk Chocolate Chews with Sugar Coating from Germany
Soft milk chocolate centers coated in a crunchy sugar shell, containing over 10% by dry weight of cane sugar and dairy components like milk powder. Classified under HTS 1704.90.54.00 as sugar confectionery without cocoa, specifically dairy products under additional U.S. note 10 to chapter 4, entered pursuant to its quota provisions. The high sugar content and dairy inclusion distinguish it from general confections.
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
• Verify eligibility under additional U.S. note 10 to chapter 4 with precise dairy content documentation; obtain quota certificate before shipment
• Common pitfall: exceeding annual quota leads to denial—monitor USDA allocations
• Label sugar and dairy percentages accurately to avoid reclassification