Cocoa Sugar Drops from Germany
Hard candy drops made with cocoa powder and high sugar content exceeding 65% by dry weight, entered under HTS 1806.90.45.00 pursuant to U.S. note 7 provisions. These qualify as other food preparations containing cocoa with controlled sugar levels.
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
• Include certificates of analysis for sugar and cocoa percentages to meet additional U.S. note 7 requirements
• Track calendar year quotas specific to this subheading to prevent over-entry penalties
• Label products clearly as containing cocoa to distinguish from pure sugar candies