Cocoa Butter Milk Chocolate Chips from Germany
Chocolate chips formulated with cocoa butter, over 5.5% butterfat, and under 21% milk solids, intended for commercial baking and confectionery production. Falls under HTS 1806.90.18.00 due to its cocoa base and specific milk/butterfat profile, excluding retail-packaged candy.
Duty Rate — Germany → United States
16%
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
Import Tips
• Label shipments clearly as 'industrial baking chips, not for retail sale' to prevent reclassification as candy
• Conduct fat content testing; butterfat over 5.5% but milk solids <21% is critical for this subheading
• Check for tariff-rate quotas if product resembles low-fat chocolate crumb subject to annual limits