Irish Dairy Milk Chocolate Bar

A solid milk chocolate bar made with high cows' milk solids content from Ireland, qualifying under additional U.S. note 10 to chapter 4 for quota entry. It falls under HTS 1806.32.60.00 as an unfilled chocolate bar in dairy products described in note 1 to chapter 4, entered pursuant to quota provisions. The bar contains at least 5.5% butterfat but meets the specific dairy import regulations.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China7%+17.5%24.5%
🇲🇽Mexico7%+10.0%17%
🇨🇦Canada7%+10.0%17%
🇩🇪Germany7%+10.0%17%
🇯🇵Japan7%+10.0%17%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.32Same rate: 24.5%

If entered outside quota provisions

Products not described in additional U.S. note 10 or without quota entry fall into general 'other' unfilled bars category.

1806.20.28.00Lower: 21.8% vs 24.5%

If butterfat content ≤6% and unsweetened

Lower butterfat milk chocolate preparations shift to subheading 1806.20 for unsweetened cocoa powder mixtures.

1806.90.28.00Lower: 23.5% vs 24.5%

If sold as retail confectionery

Retail-packaged bars for candy consumption are classified under other food preparations containing cocoa.

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Import Tips & Compliance

Verify eligibility under additional U.S. note 10 to chapter 4 with precise cows' milk solids content (kg cmsc) documentation from supplier

Obtain quota certificate from USDA prior to entry; Irish origin qualifies for 1,700,988 kg annual allocation

Avoid misclassification by ensuring product is not retail candy under 1806.32.40; common pitfall is exceeding butterfat thresholds