Industrial Chocolate Paste with High Sugar from Germany
High-sugar chocolate paste for bakery filling, supplied in bulk paste form in 5kg pails, exceeding 65% dry weight sugar per chapter 17 note 2. Falls under HTS 1806.20.73.00 as other bulk cocoa preparations not in retail packaging.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%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 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Submit certificates of analysis confirming >65% sugar by dry weight to justify classification
• Label containers clearly as 'industrial use only' to prevent retail misclassification
• Monitor calendar year quotas if butterfat ≤5.5%; exclude Mexican origin products from limits