Milk Chocolate Covered Pretzels from China
Crunchy pretzels coated in milk chocolate, containing over 10% milk solids from the chocolate coating. Classified under HTS 2106.90.66.00 as a food preparation not elsewhere specified, featuring dairy products from chapter 4 note 1 like milk powder in the chocolate. The milk solids content exceeds the threshold, distinguishing it from plain confections.
Duty Rate — China → United States
26%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Verify milk solids content via lab analysis to confirm >10% threshold and chapter 4 dairy note compliance
• Provide detailed ingredient breakdown and certificates of analysis to avoid reclassification to chocolate headings
• Watch for additional U.S. note 1 dairy quotas; ensure product isn't subject to over-quota duties