Cocoa Fudge Bites from Germany
Soft fudge pieces flavored with cocoa powder and high sugar content over 10% dry weight. Classified in HTS 1806.90.59.00 for other sugar-containing cocoa preparations not matching bars or specific confections. Distinct from pure chocolate products.
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
• Submit compositional breakdown showing >10% sugar to justify chapter 18 placement
• Ensure packaging doesn't imply retail candy status triggering different subheadings
• Monitor for chapter 17 note 3 sugar quotas if sugar content dominates