Nougat Bites from Germany
Soft nougat pieces with nuts and sugar coating, over 65% sugar by dry weight. NESOI food preparation in 2106.90.94.00 due to complex sugar-protein matrix.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• List all nut types in allergen declarations per FALCPA
• Monitor moisture content to prevent stickiness during transit
• Document manufacturing process showing composite preparation