High-Fat Chocolate Fudge Base from Canada
Uncooked base for fudge production, incorporating cocoa butter, cream, and milk solids over 5.5% fat. Under 1806.90.20.00 as other cocoa food prep excluding retail candy, for confectioners.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Certify fat content independently; Customs may sample for verification
• Avoid Mexico origin if quota-sensitive, per US note exclusions
• Declare as 'unfinished preparation' to differentiate from finished fudge