Cocoa Marshmallow Fluff from Germany
Whipped marshmallow spread flavored with cocoa and exceeding 10% sugar dry weight. Falls in HTS 1806.90.59.00 as other cocoa food prep; not standard chocolate or pure sugar confection. Spreadable form distinguishes classification.
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
• Classify by principal cocoa function over sugar base
• Provide viscosity/stability tests for spread categorization
• Comply with FDA jar sealing and shelf-life requirements