Chocolate-Dipped Gingerbread from Canada
Gingerbread pieces individually dipped in dark chocolate, balancing spice and cocoa. HTS 1905.20.00.00 applies unless cocoa exceeds 6% defatted per chapter notes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Calculate and declare cocoa content on defatted basis to confirm heading
• Separate chocolate from bakery value if possible for duty optimization
• Label for both allergens and avoid melting during transit