Chocolate Ice Cream Mix Base from China
Dry powder base with cocoa powder, milk solids, and butterfat for commercial ice cream production, not packaged for retail candy. HTS 1806.90.30.00 covers such non-confectionery cocoa food preps.
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
• Declare as unfinished food prep to avoid finished confection duties
• Provide recipe breakdown showing cocoa/milk ratios for CBP review
• Register with FDA for frozen dessert precursors