Jawbreaker Spheres from Canada
Multi-layered hard candies with sugar shells built around gum centers, for prolonged sucking. Classified in HTS 1704.90.35.90 as other ready-for-consumption sugar confections sans cocoa.
Duty Rate — Canada → United States
15.6%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Disclose gum center composition to avoid Chapter 20 gum classification
• Polarimeter docs essential for layered sucrose verification
• Size/weight declarations aid duty computation accuracy