Australian Milk Chocolate Bars

Milk chocolate bars produced in Australia, containing over 10% milk solids and over 10% sugar by dry weight, qualifying under additional U.S. note 8 to chapter 17 for preferential tariff treatment. These bars are classified in 2106.90.78.00 as food preparations NESOI meeting the specific sugar and milk content criteria. They are entered pursuant to the provisions of note 8, which covers certain sugar-containing articles from designated countries.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+17.5%27.5%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

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

1806.32.60.00Lower: 24.5% vs 27.5%

If valued over 2.4 cents per gram and not meeting note 8 provisions

Standard classification for other milk chocolate in blocks/fruits/nuts exceeding specific value, outside chapter 17 note provisions.

1704.90.58.00Higher: 27.9% vs 27.5%

If primarily sugar confectionery with de minimis milk/chocolate

Sugar confectionery NESOI applies when sugar content dominates over milk solids threshold.

2106.90.26.00Lower: 17.5% vs 27.5%

If containing butterfat but not qualifying under chapter 17 note 8

Shifts to general milk solid >10% preparations without specific sugar note provisions.

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Import Tips & Compliance

Verify certificate of origin proving Australian production to qualify under U.S. note 8 provisions

Ensure lab analysis confirms >10% milk solids and >10% sugar by dry weight to avoid reclassification

Avoid common pitfall of exceeding quantitative limits from note 3 by confirming entry eligibility

Related Products under HTS 2106.90.78.00

New Zealand Dairy Toffee Candy

Hard toffee candies from New Zealand featuring dairy cream, with over 10% milk solids and sugar content described in U.S. note 8 to chapter 17. Classified under 2106.90.78.00 as qualifying food preparations entered pursuant to note 8 provisions for tariff-rate quota access. The high milk and sugar composition distinguishes it from standard confectionery.

Jamaican Dairy Rum Balls

Rum-infused chocolate dairy balls from Jamaica with >10% milk solids and sugar described in chapter 17 note 8. Entered pursuant to 2106.90.78.00 provisions as qualifying NESOI preparations. The alcohol is minor; classification driven by milk/sugar profile.

Danish Cream Caramels

Butter cream caramel candies from Denmark featuring high milk solids (>10%) and sugar per U.S. note 8 chapter 17. Classified 2106.90.78.00 as NESOI food prep entered under note provisions. Distinct from plain sugar candies due to dairy composition.

New Zealand Chocolate-Coated Fudge

Chocolate-dipped dairy fudge from New Zealand with over 10% milk solids and qualifying sugar content under chapter 17 note 8. Entered as 2106.90.78.00 food preparation pursuant to provisions. Coating doesn't change primary milk/sugar classification.

Australian Condensed Milk Toffee

Toffee made with Australian condensed milk, exceeding milk solids and sugar thresholds of U.S. note 8 chapter 17. 2106.90.78.00 classification for entry under provisions as NESOI prep. Condensed milk base fits dairy criteria perfectly.

Belgian Praline Creams

Nut cream pralines from Belgium with >10% milk solids and chapter 17 note 8 sugar description. Entered 2106.90.78.00 pursuant to provisions. Cream filling elevates milk content.