Brown Sugar Shortbread Mix from Canada
Dry blend for shortbread biscuits using brown sugar over 65% dry weight, flour, malt extract, not containing cocoa, for 1905 wares and entered pursuant to U.S. note 7. Correctly classified in 1901.20.55.00 due to high sugar and preparatory nature.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Specify brown sugar type in docs; molasses content shouldn't alter sugar weight basis
• Maintain supply chain records proving U.S. note 7 quota compliance origin
• Avoid retail packaging that might suggest finished good status under 1905