Sugar Pearls for Baking from Mexico
Tiny spherical sugar pearls are crystallized sucrose grains used as cake decorations, exceeding 65% sugar by dry weight per note 2. They enter HTS 1704.90.64.00 pursuant to note 7 provisions despite decoration exception if quota-applicable. Non-cocoa sugar confectionery.
Duty Rate — Mexico → United States
22.2%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Distinguish from cake decorations via intended bulk use; test sugar purity
• Quota tracking essential—use USDA portals