Frozen Chocolate Croissant from China
A buttery laminated pastry dough rolled around chocolate batons, baked to golden perfection and quick-frozen. HTS 1905.90.10.41 covers this as a frozen sweet pastry containing chocolate but under 6% cocoa limit per Chapter 19 note on heading 1904 exclusion. It's a fully prepared baked ware beyond Chapter 11 flours.
Duty Rate — China → United States
25%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 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(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.03.040%Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Import Tips
• Confirm cocoa content via certificate of analysis to stay under heading 1904 exclusion threshold
• Use proper cold chain documentation for frozen status to justify the .10 frozen subheading
• Label with full ingredient list including potential allergens like wheat and dairy for CBP/FDA clearance