Sugar Pearls for Baking from Germany
Tiny spherical sugar pearls are crystallized sucrose grains used as cake decorations, exceeding 65% sugar by dry weight per note 2. They enter HTS 1704.90.64.00 pursuant to note 7 provisions despite decoration exception if quota-applicable. Non-cocoa sugar confectionery.
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
• Distinguish from cake decorations via intended bulk use; test sugar purity
• Quota tracking essential—use USDA portals