Milk Chocolate Fudge Bites from Mexico
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 — Mexico → United States
18.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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