Philippine Muscovado Sugar Spread from China
Spreadable muscovado sugar preparation exceeding 65% sugar content, eligible under U.S. note 7 for Philippine origin. HTS 2106.90.92.00 classification for this processed food spread used on toast and in cooking. Higher processing distinguishes from raw muscovado.
Duty Rate — China → United States
30%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document muscovado-specific processing to justify preparation status
• Monitor Philippine TRQ fill rates through FAS reports
• Include microbial testing results for spreadable products