Malt Extract Sugar Paste for Confectionery from China
Thick paste blending malt extract, dairy meal from heading 0401, and over 65% sugar by dry weight, entered under U.S. note 7 provisions without cocoa. HTS 1901.90.67.00 covers such not-elsewhere-specified preparations of malt and dairy goods.
Duty Rate — China → United States
30%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include certificate of analysis for sugar/dairy solids content on entry summary
• Ensure product not coated with chocolate to avoid 1806 reclassification
• Declare under note 7 explicitly to access lower TRQ rates