Industrial Milk Chocolate Paste from Mexico
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 — Mexico → United States
18.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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