Toffee Filled Bittersweet Chocolate Block from China
Bittersweet chocolate block with sticky toffee filling, imported as retail confectionery under HTS 1806.31.00.49 for other filled types. High cocoa solids exterior encases toffee center, excluding sugar-free or low-fat variants. Conforms to heading 1806 for cocoa-based bars.
Duty Rate — China → United States
25.6%
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
• Document toffee as sugar confection filling to justify 1806.31; avoid claims of 'unfilled' to prevent audits
• Monitor calendar year quotas for cocoa products; Mexico-origin exempt from certain limits
• Use tamper-evident packaging; declare value per kg accurately for ad valorem duties