Sugar Dusted Licorice Twists from Canada
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.
Duty Rate — Canada → United States
18.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Document licorice root extract content to justify Chapter 21 over Chapter 17; test for sugar quota applicability
• Avoid bulk packaging that might classify as industrial flavoring
• Monitor for wheat content labeling under FDA rules