Milk Fudge Squares from China
Creamy milk fudge cut into squares, with cane sugar comprising over 10% dry weight and significant dairy. Under HTS 1704.90.54.00 as other non-cocoa sugar confectionery pursuant to chapter 4 additional U.S. note 10. The evaporated milk base confirms dairy status.
Duty Rate — China → United States
32.2%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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
• Lab test for dry weight sugar/dairy; secure quota allocation pre-entry
• Pitfall: Amorphous form may challenge 'crystalline' exclusions—document structure
• Use FDA prior notice for confections