Cocoa Sugar Drops from Canada
Hard candy drops made with cocoa powder and high sugar content exceeding 65% by dry weight, entered under HTS 1806.90.45.00 pursuant to U.S. note 7 provisions. These qualify as other food preparations containing cocoa with controlled sugar levels.
Duty Rate — Canada → United States
13.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Include certificates of analysis for sugar and cocoa percentages to meet additional U.S. note 7 requirements
• Track calendar year quotas specific to this subheading to prevent over-entry penalties
• Label products clearly as containing cocoa to distinguish from pure sugar candies