Chocolate Covered Sugar Candies

Sugar centers coated in chocolate containing over 10% dry weight sugar overall. Nesoi under 2106.90.97.00 as compound food prep not qualifying as chocolate per Chapter 18 notes. Composite nature prevents pure confection classification.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8.5%+17.5%26%
🇲🇽Mexico8.5%+10.0%18.5%
🇨🇦Canada8.5%+10.0%18.5%
🇩🇪Germany8.5%+10.0%18.5%
🇯🇵Japan8.5%+10.0%18.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.90.30.00Lower: 23.5% vs 26%

If chocolate coating exceeds 50% of weight

Chocolate and derivatives chapter takes precedence when cocoa base dominates.

1704.90Lower: 20.4% vs 26%

If sugar center exposed, not fully chocolate coated

Exposed sugar confections classify by primary sugar component.

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Import Tips & Compliance

Analyze total sugar vs cocoa content for correct chapter; Chapter 18 if chocolate predominates

Declare composite nature explicitly on entry

Beware TRQ limits on sugar components

Related Products under HTS 2106.90.97.00

Sugar Coated Gummy Bears

Chewy gummy candies flavored with fruit extracts and coated in a crystallized sugar layer, containing over 10% sugar by dry weight. Classified under HTS 2106.90.97.00 as a food preparation not elsewhere specified, distinct from chocolate confections or pure sugars. The high sugar content triggers the additional U.S. note 3 to chapter 17 restriction.

Fruit Flavored Hard Candies

Boiled sugar candies with fruit flavors and over 10% dry weight sugar, molded into individual pieces. Falls under 2106.90.97.00 as nesoi food preparations due to composite nature beyond simple sugars. Excluded from Chapter 17 by virtue of flavoring and processing.

Sugar Dusted Licorice Twists

Twisted licorice candies made from molasses, flour, and sugar, dusted with powdered sugar exceeding 10% dry weight. Classified in 2106.90.97.00 as composite food preparation nesoi, not pure sugar or spice products. The multi-ingredient formula distinguishes it from Chapter 17.

Sweetened Energy Chews

Gel-like energy chews with sugar, tapioca syrup, and electrolytes, over 10% sugar dry weight. Food preparation nesoi in 2106.90.97.00, not sports nutrition per Chapter 21 notes or pure sugars. Multi-functional ingredients drive classification.

Sugar Glazed Dried Fruits

Dried apricots or cranberries glazed with sugar syrup, resulting in over 10% dry weight sugar. Classified 2106.90.97.00 nesoi as processed beyond Chapter 20 preserves due to glazing process. Not meeting preserved fruit sugar concentration limits.

Flavored Sugar Cubes

Compressed sugar cubes infused with fruit or coffee flavor, over 10% sugar dry weight. Nesoi food prep 2106.90.97.00 as flavored beyond pure Chapter 17 sugars per exclusion notes. Composite preparation distinguishes classification.