Milk Chocolate Fudge Bites

Soft fudge bites made with milk chocolate, containing over 10% milk solids and over 65% sugar by dry weight. This confection falls under HTS 2106.90.76.00 as a food preparation not specifically covered elsewhere, distinguished by its high milk and sugar content.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8.5%+17.5%26%
🇲🇽Mexico8.5%+10.0%18.5%
🇨🇦Canada8.5%+10.0%18.5%
🇩🇪Germany8.5%+10.0%18.5%
🇯🇵Japan8.5%+10.0%18.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1704.90.58.00Higher: 27.9% vs 26%

If valued over 2.5 cents per kg and not exceeding 65% sugar

Sugar confectionery not qualifying for the high-sugar note moves to general sugar confections in Ch. 17.

1806.90.55.00Lower: 21% vs 26%

If predominantly cocoa-based with milk as minor component

Chocolate preparations with lower milk solids fall under Chapter 18 headings.

2106.90.26.00Lower: 17.5% vs 26%

If containing under 10% milk solids

Lower milk content shifts classification within the same heading but different milk solids subheading.

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Import Tips & Compliance

Verify milk solids percentage via lab analysis to confirm classification under the >10% milk solids provision

Include detailed ingredient lists and sugar content declarations to avoid reclassification to Chapter 17

Check for over 65% dry weight sugar per U.S

Note 2 to Ch. 17 to ensure proper subheading placement