Sweetened Oolong Tea Concentrate from Canada
Liquid concentrate from oolong tea with added sugar exceeding chapter 17 note 3 threshold, entered via U.S. note 8. Primarily for beverage manufacturing. Classified in 2101.20.54.00 for tea extract basis and sugar provisions.
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
• Use Brix measurements to document sugar concentration accurately
• File entries well before quota exhaustion periods
• Segregate inventory to distinguish note 8-eligible from other entries