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
9903.03.0110%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
• Classify by principal cocoa function over sugar base
• Provide viscosity/stability tests for spread categorization
• Comply with FDA jar sealing and shelf-life requirements