Chocolate Ganache Filling from China
A bulk chocolate ganache made with high butterfat cream and cocoa, used as filling for pastries and cakes. Classified under HTS 1806.90.20.00 because it contains over 5.5% butterfat from milk solids and is not packaged for retail candy consumption. It falls into 'other food preparations containing cocoa' per Chapter Note to heading 1806.
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 butterfat content exceeds 5.5% via lab analysis; provide certificates to Customs for classification
• Ensure not packaged for retail sale as candy to avoid exclusion from this subheading
• Include commercial invoice detailing cocoa percentage and end-use (e.g
• bakery ingredient) to prevent misclassification