Toffee Brittle from Canada
Crunchy toffee sheets broken into pieces, containing over 10% dry weight sugars from beets per note 3, under 1704.90.78.00. Butter and sugar boiled to hard crack stage.
Duty Rate — Canada → United States
20.4%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Polarimeter readings needed for beet sugar verification
• Avoid sets with chocolate to stay in non-cocoa category
• Document for re-export if under special entry notes