Sugar-Coated Chocolate Covered Almonds from Germany
Crunchy almonds coated in milk chocolate and then covered with a crunchy sugar shell, containing over 10% sugar by dry weight. This product falls under HTS 1806.90.55.00 as a chocolate food preparation described in additional U.S. note 8 to chapter 17, entered pursuant to its provisions for quota-limited imports. It qualifies due to its high sugar content and cocoa base.
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
• Verify compliance with additional U.S. note 8 to chapter 17 for quota eligibility and obtain necessary import licenses before shipment
• Provide lab analysis certifying over 10% dry weight sugar and cocoa content to avoid reclassification during customs exam
• Monitor annual aggregate quotas (e.g
• Ireland 1.7M kg) as exceeding limits triggers higher duties or denial