Cocoa Nougat Bars from China
Chewy nougat bars with cocoa coating and filling, over 65% sugar by dry weight under HTS 1806.90.45.00 provisions of additional U.S. note 7. Imported as quota-eligible chocolate confectionery.
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
• Conduct dry weight sugar tests pre-shipment to secure classification
• Avoid bulk packaging that might imply industrial use, triggering different notes
• Reference exact hierarchy in entry summary for 1806.90.45.00