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
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 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