Milk Chocolate Covered Pretzels from Canada
Crunchy pretzels coated in milk chocolate, containing over 10% milk solids and over 10% sugar by dry weight. Classified under HTS 2106.90.80.00 as a food preparation not elsewhere specified, since it doesn't fit neatly into confectionery or bakery headings due to its composite nature.
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
• Verify milk solids and sugar content via lab analysis to confirm >10% thresholds for this subheading
• Provide detailed ingredient lists and nutritional labeling compliant with FDA requirements
• Avoid misclassification as confectionery (1806) by documenting composite preparation process