Chocolate-Coated Sugar Candies from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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