Dulce de Leche Base Condensed Milk from Canada
Plain sweetened condensed milk formulated as base for dulce de leche caramelization, in bulk drums. Classified 0402.99.55.00 as other condensed milk; cooking transforms it but import is pre-processed dairy.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document intended caramelization doesn't affect dairy classification at import
• Bulk drums ineligible for airtight quota benefits
• Monitor EU/Danish allocations if sourcing from those origins