Malt Extract Sugar Paste for Confectionery from Germany
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 — 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
• 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