Frozen Rice Krispie Treats from Germany
Frozen squares made from puffed rice cereal bound with marshmallow and butter, prepared by swelling and roasting rice grains. Classified under HTS 1904.90.0120 as a frozen prepared cereal product beyond simple chapter 10 or 11 processing.
Duty Rate — Germany → United States
14%
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 preparation method exceeds chapter 11 (e.g
• roasting/swelling plus binding) to avoid reclassification to uncooked cereals
• Include lab analysis confirming no flour/groats base and frozen state upon import; provide processing records
• Watch for cocoa content over 6% which shifts to heading 1806; label accurately for FDA compliance