Chocolate-Coated Sugar Candies

Hard sugar candies individually dipped in milk chocolate, resulting in over 10% dry weight sugar content. Entered under 1806.90.55.00 pursuant to U.S. note 8 chapter 17 provisions for controlled cocoa-sugar confections. The dual sugar-chocolate nature requires quota compliance.

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.

1704.90Lower: 20.4% vs 21%

If sugar candies without chocolate

Plain sugar confectionery lacking cocoa falls under chapter 17 headings.

1806.90.25Same rate: 21%

If low butterfat chocolate crumb

Industrial crumb products under specific butterfat limits have separate quota tracking.

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Import Tips & Compliance

Conduct dry weight analysis excluding water per statistical note for accurate sugar certification

Separate from retail candy packs; bulk entry ensures proper 1806 classification vs 1704 consumer goods

Watch butterfat limits; >5.5% may invoke additional quotas under US note to chapter 18