Sugar-Free Chocolate Covered Almonds from Germany
Chocolate-coated almonds sweetened with sugar substitutes instead of sugar, classified under HTS 1806.90.01.00 as a cocoa-containing food preparation described in general note 15 (NAFTA provisions). This subheading applies to qualifying products entered pursuant to trade agreement provisions for duty-free or preferential treatment.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify origin certificate to claim general note 15 benefits; ensure product meets NAFTA rules of origin for cocoa content
• Label accurately as sugar-free to avoid misclassification
• Monitor butterfat content to stay outside quantitative limits