Chocolate Covered Marshmallows

Soft marshmallows enrobed in milk chocolate, containing over 65% sugar by dry weight and classified under HTS 1806.90.45.00 as a cocoa-containing preparation described in additional U.S. note 7 to chapter 17. These qualify for entry pursuant to quota provisions for high-sugar chocolate products.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.5%+17.5%21%
🇲🇽Mexico3.5%+10.0%13.5%
🇨🇦Canada3.5%+10.0%13.5%
🇩🇪Germany3.5%+10.0%13.5%
🇯🇵Japan3.5%+10.0%13.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.90.28Higher: 23.5% vs 21%

If sugar content ≤65% by dry weight

Products with 65% or less sugar fall under different subheadings within 1806.90 for lower sugar cocoa preparations.

1704.90.58Higher: 27.9% vs 21%

If no cocoa content

Sugar confectionery without cocoa is classified in Chapter 17 under heading 1704, not Chapter 18.

2106.90.36Lower: 17.5% vs 21%

If prepared as flavored food preparation for retail

Certain flavored cocoa mixes or preparations may shift to Chapter 21 if not primarily chocolate products.

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Import Tips & Compliance

Verify compliance with additional U.S. note 7 to chapter 17 for quota eligibility and ensure entry documentation references the specific provision

Provide lab analysis confirming over 65% sugar by dry weight and cocoa content to avoid reclassification

Monitor annual quotas for high-sugar chocolate imports; Mexican products may have separate provisions