Chocolate Baking Wafers from China

Thin, flat wafers made with cocoa and containing over 5.5% butterfat but less than 21% milk solids, designed for melting and use in baking applications like cakes and cookies. Classified under HTS 1806.90.18.00 as a food preparation containing cocoa with specified milk solids content, excluding retail candy. Not intended for direct consumption as confectionery.

Duty Rate — China → United States

23.5%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)

Import Tips

Verify milk solids and butterfat percentages via lab analysis to confirm classification under 1806.90.18.00 and avoid misclassification into higher-duty retail categories

Provide certificates of analysis for cocoa content and milk solids; ensure documentation excludes retail candy intent

Watch for quantitative limits on low-butterfat chocolate crumb if product nears 5.5% threshold; Mexico-origin exempt