Cocoa Glazed Pretzels from China
Crunchy pretzels dipped in milk chocolate glaze containing under 21% milk solids, a popular snack mix. Classified in HTS 1806.90.08.00 as other food prep with cocoa, low dairy per statistical notes.
Duty Rate — China → United States
26%
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
• Test for milk solids content; even trace amounts must be documented accurately
• Use commercial invoices specifying 'cocoa preparation' to prevent reclassification