Canadian Sugar-Sweetened Cocoa for Confectionery from China
Low-sugar cocoa powder (added sweetening <65%) from Canada for use in candy making. Falls under 1806.10.05.00 as per general note 15 for preferential treatment on USMCA goods. Excludes retail candy forms per chapter notes.
Duty Rate — China → United States
20%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Confirm product not for retail candy consumption to align with statistical note exclusions
• Provide manufacturer's declaration of sugar content for smooth FDA clearance
• Monitor annual quantitative limits if blending with non-NAFTA components