Marshmallow Twists from Canada
Aerated sugar-gelatin confections twisted into ropes, with sucrose levels over 10% dry weight under note 3. Classifies in 1704.90.74.00 for note 8 quota entry as sugar confectionery.
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
• Test for amorphous structure; crystalline forms may shift classification
• Include polarity readings if near sucrose thresholds
• Separate from cake decorations to avoid note 3 exceptions