Sugar-Coated Cocoa Licorice Bites from Canada
Licorice flavored with cocoa, heavily sugared over 65% dry weight. HTS 1806.90.49 as other cocoa preparation meeting sugar threshold in chapter 17 note.
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
• Ensure cocoa is integral ingredient, not flavoring only
• Provide nutritional analysis for customs verification
• Separate from retail candy to access preparation rates