Sweetened Cocoa Paste for Baking from China
Pasteurized sweetened cocoa paste in 5 kg industrial pails, >10% sugar dry weight basis, pursuant to Ch.17 additional note 8 for bulk cocoa preparations. Processed for direct bakery incorporation without remelting. 1806.20.95.00 covers paste form exceeding 2kg packaging.
Duty Rate — China → United States
30%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Certify pasteurized status and sugar analysis via third-party lab for expedited CBP release
• Declare end-use as 'industrial baking ingredient' to qualify for bulk provisions