Jamaican Dairy Rum Balls from Canada
Rum-infused chocolate dairy balls from Jamaica with >10% milk solids and sugar described in chapter 17 note 8. Entered pursuant to 2106.90.78.00 provisions as qualifying NESOI preparations. The alcohol is minor; classification driven by milk/sugar profile.
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
• TTB approval needed for rum content; coordinate with FDA for dairy
• Declare exact alcohol by volume to avoid misclassification
• Ensure note 8 eligibility by excluding non-qualifying country blends