Cocoa Mass with Emulsifiers for Coating from Canada
Ground cocoa bean mass with emulsifying agents and trace milk solids, under specified butterfat and sugar thresholds in block form. HTS 1806.32.01.00 applies under general note 15 for quota entry into U.S. industrial coating production. Not for direct retail consumption.
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
• Confirm origin from quota countries (Ireland, UK, NZ) to access lower duties; others face over-quota rates
• Document 'wholly of ground cocoa beans' to distinguish from mixed preparations
• Beware of emulsifier types; only permitted agents keep it in this heading