Cocoa Marshmallow Fluff from Mexico
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 — Mexico → United States
16%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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