Chocolate Covered Marshmallows from Germany
Soft marshmallows enrobed in milk chocolate, containing over 65% sugar by dry weight and classified under HTS 1806.90.45.00 as a cocoa-containing preparation described in additional U.S. note 7 to chapter 17. These qualify for entry pursuant to quota provisions for high-sugar chocolate products.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Verify compliance with additional U.S. note 7 to chapter 17 for quota eligibility and ensure entry documentation references the specific provision
• Provide lab analysis confirming over 65% sugar by dry weight and cocoa content to avoid reclassification
• Monitor annual quotas for high-sugar chocolate imports; Mexican products may have separate provisions