British Treacle Toffee with Cream from China
Traditional treacle toffee incorporating cream for milk solids content over 10%, with sugar exceeding 65% dry weight. Entered under HTS 2106.90.74.00 pursuant to U.S. note 7 to chapter 17 for high-sugar confection imports. This subheading controls specialty toffee entries meeting dual sugar-milk criteria.
Duty Rate — China → United States
30%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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
• Use accredited lab testing for precise dry weight sugar analysis required for this subheading
• Include note 7 provision reference on all import documentation and entry summary
• Watch for misdeclaration of milk solids leading to higher duties under general provisions