Chocolate Chip Cookies from China
Crunchy biscuits made with flour, sugar, butter, and chocolate chips, baked to a golden brown. Classified under HTS 1905.31.00 as sweet biscuits due to their sweetening with sugar and cookie-like texture fitting the definition of biscuits in this heading.
Duty Rate — China → United States
20%
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
• Verify ingredient list complies with FDA labeling requirements, including allergen declarations for chocolate and wheat
• Provide certificate of analysis for sugar content to confirm 'sweet biscuit' classification and avoid reclassification
• Watch for common pitfalls like mislabeling as 'crackers' which fall under 1905.90, leading to duty adjustments