Sugar Covered Marshmallows from Japan
Aerated gelatin marshmallows rolled in sugar, exceeding 65% dry weight sugar. Classified 2106.90.94.00 as foamed sugar-gelatin food preparation.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Control humidity during shipping to maintain texture integrity
• Label with gelatine source for allergen transparency
• Test for sugar crystallization confirming high content