Éclair

Choux pastry shell filled with cream and topped with chocolate icing. HTS 1905.90.10.90 covers this as other pastry, not exceeding cocoa limits of chapter notes.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+25.0%25%
🇲🇽MexicoFreeFree
🇨🇦CanadaFreeFree
🇩🇪GermanyFreeFree
🇯🇵JapanFreeFree

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.20.26Lower: 21.8% vs 25%

If chocolate coating >6% defatted cocoa

Chapter note excludes high-cocoa items from 1904/1905 to 1806.

1905.32.00Lower: 17.5% vs 25%

If waffles or wafers style

Waffle biscuits have dedicated subheadings.

2106.90.26Lower: 17.5% vs 25%

If cream filling treated as compound prep

Custard/cream mixes may classify as food preps in 2106.

Not sure which classification is right?

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Import Tips & Compliance

Refrigeration mandatory; include stability tests in filing

Avoid 1806 reclass if chocolate is topping only, not coating per note

Detailed recipe disclosure prevents disputes