High-Sugar Chocolate Nougat Bar

Nougat base coated in chocolate with sugar exceeding 65% dry weight. HTS 1806.90.49 covers this as other sugar-heavy cocoa confectionery preparation.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6%+17.5%23.5%
🇲🇽Mexico6%+10.0%16%
🇨🇦Canada6%+10.0%16%
🇩🇪Germany6%+10.0%16%
🇯🇵Japan6%+10.0%16%

Alternative Classifications

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

1806.32Lower: 16% vs 23.5%

If under 65% sugar and chocolate bar form

Lower sugar content moves to specific chocolate articles.

2008.19Higher: 27.9% vs 23.5%

If fruit/nut filled, processed as preserves

End use as fruit preparation changes chapter.

1806.90.39Same rate: 23.5%

If under general 'other' without sugar note trigger

Fails additional U.S. note 2 sugar threshold.

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Import Tips & Compliance

• Submit lab certificates proving >65% sugar to prevent down-classification

• Avoid retail packaging if targeting industrial quota access

• Monitor calendar year quotas especially for non-FTA origins