Industrial Milk Chocolate Paste from Germany
Paste form milk chocolate with cocoa, milk solids, and sugar for bakery fillings, in bulk pails over 2 kg. HTS 1806.20.99.00 covers this as other bulk chocolate preparation despite milk content in non-specific subheading.
Duty Rate — Germany → United States
18.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Calculate kg cmsc for statistical reporting if milk solids present per statistical note
• Differentiate from crumb via form (paste vs crumb) in binding ruling requests
• Use non-quota origins to avoid 2.1M kg annual limit on low-fat chocolate