Fondant Sugar Paste from China
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 — China → United States
29.7%
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
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Certify crystalline structure for note 2; bulk only for processing to avoid retail prep rules
• Monitor annual quota exhaustion