Australian Milk Chocolate Bars from China

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.

Duty Rate — China → United States

27.5%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)

Import Tips

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