The subject merchandise is described as Chocolate Cocoa Bomb, which are hollow chocolate spheres filled with cocoa powder, marshmallows and sugar. It is said to contain chocolate (sugar, cocoa butter, powdered milk, cocoa liquor, emulsifiers soy lecithin and polyglycerol polyricinoleate, vanilla flavoring), marshmallows (glucose syrup, sugar, water, dextrose, beef gelatin, artificial flavor vanilla, acidity regulator tetrasodium pirophosphate, corn starch), cocoa powder and sugar. You state that hot cocoa is produced after the chocolate spheres have been added to a mug with hot milk or hot water, which melts the chocolate sphere to expose the cocoa and marshmallows inside. The Chocolate Cocoa Bomb will be imported for retail sale in a single pack (35 grams) and in a multi-pack gift set (45 grams per Chocolate Cocoa Bomb).
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N321164