Panama Chewing Gum Base from Canada
Sugar-sweetened chewing gum base produced in Panama under 2103.90.78, eligible within the quantitative limits. This gum base qualifies under the processed sugar provisions of U.S. note 35.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document sugar and gum base composition; comply with FDA gum regulations; track confectionery TRQ usage carefully