Bulk Irish Milk Chocolate for Processing from China
Large unfilled blocks of Irish milk chocolate designed for industrial further processing, with cows' milk solids per note 1 and entered via quota. HTS 1806.32.60.00 covers this non-retail dairy chocolate preparation in slab form under U.S. note 10. Excludes retail consumption articles.
Duty Rate — China → United States
27%
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
• Specify 'for further processing' on commercial invoice to justify non-retail status and quota use
• Coordinate with Irish exporters for pre-allocated quota shares up to 1.7M kg
• Audit packaging—consumer units trigger reclassification; use industrial bulk only