Chocolate Chip Cookies from China
Crunchy biscuits made from dough with embedded chocolate chips, baked to golden perfection. Classified under HTS 1905.90.10 as biscuits, a type of baked product, even with chocolate inclusions. Does not exceed cocoa limits of chapter notes.
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
• Verify ingredient list for cocoa content to ensure under 6% defatted basis per chapter note for heading 1904 exclusion
• Provide commercial invoice detailing net weight, ingredients, and baking process to avoid misclassification as confectionery