Fondant Sugar Paste from Canada
Smooth fondant paste is a creamy sugar confection made by cooking sugar syrup to soft-ball stage and beating, with over 65% dry weight sugar per note 2. Classified in 1704.90.64.00 for note 7 quota entries as high-sugar sugar confectionery. Lacks cocoa.
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
• Certify crystalline structure for note 2; bulk only for processing to avoid retail prep rules
• Monitor annual quota exhaustion