Chocolate Covered Sugar Candies from Canada
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.
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
• 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