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%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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