Malt Extract Sugar Paste for Confectionery from Canada
Thick paste blending malt extract, dairy meal from heading 0401, and over 65% sugar by dry weight, entered under U.S. note 7 provisions without cocoa. HTS 1901.90.67.00 covers such not-elsewhere-specified preparations of malt and dairy goods.
Duty Rate — Canada → United States
20%
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
• Include certificate of analysis for sugar/dairy solids content on entry summary
• Ensure product not coated with chocolate to avoid 1806 reclassification
• Declare under note 7 explicitly to access lower TRQ rates