Cocoa Puffs with Beet Sugar from Mexico
Cocoa Puffs with Beet Sugar is a puffed corn cereal roasted with beet sugar and a small amount of cocoa to provide a chocolate taste. It is classified under tariff item 1904.10.90 as a prepared food obtained by the swelling or roasting of cereals, not elsewhere specified. The cocoa content is low enough to comply with chapter note 3, which excludes preparations with more than 6% cocoa on a totally defatted basis.
Duty Rate — Mexico → Canada
6%
Import Tips
• Confirm the cocoa content is 6% or less on a totally defatted basis to avoid classification under heading 18.06
• Since the product contains no wheat or barley, it is not subject to tariff-rate quotas
• Provide the CBSA with the exact cocoa percentage and sugar source documentation