High-Sugar Cocoa Powder for Confectioners from Canada
Cocoa powder with 80% added sugar by dry weight, supplied in bulk to professional confectioners for fillings. Falls under HTS 1806.10.34.00 as a sweetened cocoa preparation within the specified sugar range and U.S. note 1 provisions. Not for direct retail sale as candy.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Prepare entry summaries with precise dry weight sugar verification from accredited labs
• Monitor calendar-year quota usage to time imports effectively
• Document commercial end-use to distinguish from retail exclusions