Caramel Toffee with Cream from Canada
Chewy caramel toffee candies incorporating dairy cream and sugar, falling under HTS 1704.90.58.00 for non-cocoa sugar confections with dairy per Chapter 4 note 1. The boiled sugar base with milk derivatives defines it as dairy sugar confectionery. It is distinguished from plain caramels by qualifying dairy content.
Duty Rate — Canada → United States
20.4%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document dairy sourcing and composition to confirm Chapter 4 note 1 applicability; test for sucrose levels
• Ensure packaging labels dairy presence for FDA compliance; monitor for blended syrup exclusions