Margarine Cheese Spread with Malt Extract from Germany
A creamy spread made from margarine blended with cheese and fortified with malt extract for flavor and texture. Classified under HTS 1901.90.33.00 as a food preparation of malt extract and dairy components (headings 0401-0404), entered under general note 15 provisions for special tariff treatment. It contains less than 5% cocoa and is not put up for retail sale.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%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 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify eligibility under General Note 15 and obtain necessary certificates for preferential tariff treatment
• Ensure lab analysis confirms less than 5% cocoa on defatted basis and proper declaration of milk solids content
• Avoid misclassification as retail-packed spreads which may fall under heading 1905; provide bulk packaging documentation