Caramel Filled Chocolates from Canada
Chocolate pieces with liquid caramel centers, total sugar content over 65% dry weight. NESOI classification in 2106.90.94.00 due to combined chocolate-caramel preparation beyond Chapter 18 chocolate scope.
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
• Test for milk chocolate vs compound chocolate to determine proper declaration
• Maintain temperature control during shipping to prevent melting and damage claims
• Document as food preparation to differentiate from straight Chapter 18 products