High-Sugar Chocolate Baking Cocoa from Canada
Industrial-grade cocoa powder sweetened with cane sugar to 75% dry weight, compliant with additional U.S. note 2 to Ch.17. HTS 1806.10.28.00 covers this as 'other' articles over 65% sugar, excluding retail candies or low-fat crumbs subject to quotas. Primarily for cookie dough and cake batters.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Use bulk packaging over 2kg to affirm non-retail status, dodging confection quotas
• Document non-candy end-use with buyer contracts to support classification
• Test for cows' milk solids if any dairy present; 'kg cmsc' applies per statistical note