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%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
• 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