Chocolate Covered Marshmallows from China
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 — China → United States
26%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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