New Zealand Toffee with Milk Chocolate from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
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