Flavored Tea Syrup Base High Sugar from Canada
Syrup base with tea extracts and flavors, over 65% sugar dry weight, not qualifying as flavored tea exclusion. HTS 2101.20.4800 for such preparations. Used in cocktails or sodas.
Duty Rate — Canada → United States
18.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Argue tea basis despite flavors, using recipe proofs
• Test sugar % accurately to dodge chapter 17
• No Mexico origin for certain quotas per U.S. notes