Panamanian Toffee from Canada
Sugar and butter toffee candies produced in Panama under 1704.90.78, qualifying for preferential treatment. This chewy confection enters duty-free within the annual sugar quota limits established by U.S. note 35.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document sugar content for raw value calculation; comply with individual wrapping requirements if applicable; monitor cumulative confectionery imports