Cocoa Fudge Bites from Mexico
Soft fudge pieces flavored with cocoa powder and high sugar content over 10% dry weight. Classified in HTS 1806.90.59.00 for other sugar-containing cocoa preparations not matching bars or specific confections. Distinct from pure chocolate products.
Duty Rate — Mexico → United States
16%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Submit compositional breakdown showing >10% sugar to justify chapter 18 placement
• Ensure packaging doesn't imply retail candy status triggering different subheadings
• Monitor for chapter 17 note 3 sugar quotas if sugar content dominates