Milk Chocolate Chews with Sugar Coating from Canada
Soft milk chocolate centers coated in a crunchy sugar shell, containing over 10% by dry weight of cane sugar and dairy components like milk powder. Classified under HTS 1704.90.54.00 as sugar confectionery without cocoa, specifically dairy products under additional U.S. note 10 to chapter 4, entered pursuant to its quota provisions. The high sugar content and dairy inclusion distinguish it from general confections.
Duty Rate — Canada → United States
22.2%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify eligibility under additional U.S. note 10 to chapter 4 with precise dairy content documentation; obtain quota certificate before shipment
• Common pitfall: exceeding annual quota leads to denial—monitor USDA allocations
• Label sugar and dairy percentages accurately to avoid reclassification