Caramel Filled Milk Chocolate Bar from China
A milk chocolate bar filled with soft caramel, weighing over 2kg per 100g unit, classified under HTS 1806.31.00.49 as filled chocolate confectionery in bar form. It contains cocoa as the primary ingredient with caramel filling, distinguishing it from unfilled bars. This subheading applies to retail confectionery products beyond specified statistical breaks.
Duty Rate — China → United States
23.1%
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
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)
Import Tips
• Verify filling composition does not exceed 30% of total weight to stay in filled subheading; document recipes for CBP review
• Include commercial invoice detailing cocoa content, net weight, and country of origin; note if from quota countries like Ireland
• Ensure labeling complies with FDA for confectionery; common pitfall is misclassifying as unfilled if caramel is minimal