Cocoa Fudge Squares from China
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.
Duty Rate — China → United States
23.5%
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
• Submit detailed compositional breakdown at entry to confirm note 7 applicability
• Separate entries for quota vs non-quota to maximize allowable imports