Milk Chocolate Fudge Bites from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%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 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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