Cocoa Marshmallow Fluff from China
Whipped marshmallow spread flavored with cocoa and exceeding 10% sugar dry weight. Falls in HTS 1806.90.59.00 as other cocoa food prep; not standard chocolate or pure sugar confection. Spreadable form distinguishes classification.
Duty Rate — China → United States
26%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Classify by principal cocoa function over sugar base
• Provide viscosity/stability tests for spread categorization
• Comply with FDA jar sealing and shelf-life requirements