Cream-Filled Hard Candies from Canada
Hard sugar candies with a creamy milk filling, containing dairy and over 10% cane sugar by dry weight. HTS 1704.90.54.00 applies as other sugar confectionery without cocoa, entered under chapter 4 additional U.S. note 10 for dairy-qualifying products. The cream center provides the dairy component essential for this subheading.
Duty Rate — Canada → United States
22.2%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide compositional breakdown showing dairy over threshold for note 10; apply for quota license early
• Avoid pitfall: Misdeclared sugar polarity can trigger raw value recalculation
• Use bonded warehouse for quota timing