Chocolate Liquor Paste with 28% Butterfat from Canada
This is a bulk paste made wholly from ground cocoa beans with added cocoa fat and emulsifiers, containing 28% butterfat and no sugar, exceeding 2 kg per container. It qualifies under HTS 1806.20.34.00 as it meets additional U.S. note 3 provisions for low butterfat chocolate crumb or liquor, intended for industrial chocolate production rather than retail candy. The product is supplied in large drums for manufacturers.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify compliance with additional U.S. note 3 quota (2,122,834 kg/year total; country-specific limits apply, Mexico excluded); obtain prior approval from USDA
• Provide lab analysis certifying ≤32% butterfat/milk solids and ≤60% sugar; ensure not retail-packed as confection