Caramel Filled Chocolates

Chocolate pieces with liquid caramel centers, total sugar content over 65% dry weight. NESOI classification in 2106.90.94.00 due to combined chocolate-caramel preparation beyond Chapter 18 chocolate scope.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8.5%+17.5%26%
🇲🇽Mexico8.5%+10.0%18.5%
🇨🇦Canada8.5%+10.0%18.5%
🇩🇪Germany8.5%+10.0%18.5%
🇯🇵Japan8.5%+10.0%18.5%

Alternative Classifications

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

1806.32.60.00Lower: 24.5% vs 26%

If containing milk chocolate with fillings ≤60% sugar

Chocolate preparations with lower sugar content stay in Chapter 18.

1704.90.58.00Higher: 27.9% vs 26%

If caramel centers dominate over chocolate coating

Sugar confectionery heading applies when non-chocolate elements predominate.

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Import Tips & Compliance

Test for milk chocolate vs compound chocolate to determine proper declaration

Maintain temperature control during shipping to prevent melting and damage claims

Document as food preparation to differentiate from straight Chapter 18 products