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%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 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