Cocoa Sugar Paste for Confectionery from Canada
Thick paste blending cocoa powder with over 65% sugar, used in candy production. Falls under HTS 1806.90.49 as other high-sugar cocoa food preparation per heading 1806 note.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include manufacturing specs showing intended use beyond retail consumption
• Test for exact sugar percentage; misclassification risks re-assessment
• Declare as industrial preparation to avoid retail candy duties