Caramel Milk Toffees from Germany
Chewy toffees featuring caramel flavor with significant milk solids (>10%) and high sugar content (>65% dry weight). Classified in 2106.90.76.00 as other food preparations due to milk and sugar composition excluding it from candy-specific headings.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide certificates of analysis proving milk solids and sugar ratios to Customs
• Avoid packaging that suggests 'candy' status which could trigger Chapter 17 scrutiny
• Monitor for quota restrictions if misclassified under sugar products