Nougat Dairy Chews from Mexico
Soft nougat bars with milk powder and honey, featuring cane sugar over 10% dry weight. HTS 1704.90.54.00 covers this as sugar confectionery without cocoa, entered under dairy provisions of chapter 4 note 10. Milk solids make it a qualifying dairy product.
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
• Certify milk powder content for note 10; monitor 64,709 MT quota limit
• Common issue: Set sales with nuts may require separate classification
• Retain supplier sugar content affidavits