Cocoa Fudge Cubes from Canada
Dense fudge squares made with cocoa and over 65% sugar, prepared as confection base. Classified in 1806.90.49 for high-sugar cocoa foods beyond basic chocolate.
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
• Use bulk packaging to qualify as preparation, not retail article
• Document dry weight sugar calculation method
• Check origin; Mexico exempt from certain quotas