New Zealand Toffee with Milk Chocolate from China
Chewy toffee pieces enrobed in milk chocolate, exceeding 65% sugar by dry weight and incorporating over 10% milk solids. Classified under HTS 2106.90.74.00 for articles described in U.S. note 7 to chapter 17, allowing controlled entry of high-sugar specialty confections. This covers imported toffee products meeting specific sugar import criteria.
Duty Rate — China → United States
30%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Confirm product qualifies under U.S. note 7 provisions with precise sugar and milk solids documentation before shipment
• Monitor annual quota limits for note 7 entries to avoid over-quota duty rates
• Label products clearly showing compliance with milk solids and sugar content requirements for CBP inspection