Chocolate Covered Marshmallows from Canada
Soft marshmallows enrobed in milk chocolate, containing over 65% sugar by dry weight. Classified under HTS 1806.90.49 as a chocolate food preparation with high sugar content per chapter note to heading 1806. Not qualifying as retail candy under exclusions.
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
• Verify sugar content exceeds 65% dry weight via lab analysis to confirm classification
• Provide detailed ingredient breakdown; avoid exceeding low butterfat quota if applicable
• Label as 'food preparation containing cocoa' to distinguish from pure chocolate