Cocoa Fudge Squares

Soft fudge squares infused with cocoa powder, exceeding 65% sugar by dry weight, classified in HTS 1806.90.45.00 per additional U.S. note 7 to chapter 17. These are imported under specific quota provisions for cocoa confections.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.5%+17.5%21%
🇲🇽Mexico3.5%+10.0%13.5%
🇨🇦Canada3.5%+10.0%13.5%
🇩🇪Germany3.5%+10.0%13.5%
🇯🇵Japan3.5%+10.0%13.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.90Same rate: 21%

If butterfat >5.5% and low-moisture

Higher fat content cocoa preparations classify differently within 1806.90.

1704.90.58Higher: 27.9% vs 21%

If fudge without any cocoa

Non-cocoa sugar fudge moves to Chapter 17 as other sugar confectionery.

1905.31.00Lower: 17.5% vs 21%

If sold as sweet wafers

Wheat-based cocoa sweets may classify under Chapter 19 for bakery products.

Not sure which classification is right?

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Import Tips & Compliance

Submit detailed compositional breakdown at entry to confirm note 7 applicability

Separate entries for quota vs non-quota to maximize allowable imports