Sugar-Coated Chocolate Covered Almonds from Canada
Crunchy almonds coated in milk chocolate and then covered with a crunchy sugar shell, containing over 10% sugar by dry weight. This product falls under HTS 1806.90.55.00 as a chocolate food preparation described in additional U.S. note 8 to chapter 17, entered pursuant to its provisions for quota-limited imports. It qualifies due to its high sugar content and cocoa base.
Duty Rate — Canada → United States
13.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify compliance with additional U.S. note 8 to chapter 17 for quota eligibility and obtain necessary import licenses before shipment
• Provide lab analysis certifying over 10% dry weight sugar and cocoa content to avoid reclassification during customs exam
• Monitor annual aggregate quotas (e.g
• Ireland 1.7M kg) as exceeding limits triggers higher duties or denial