Mexican Hot Cocoa Base Powder from Canada
Cocoa powder sweetened with sugar to under 65% total, from Mexico, for hot beverage bases. This qualifies for HTS 1806.10.05.00 under general note 15 NAFTA provisions, enabling duty-free import when rules of origin are met. Popular in food service industries.
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
• Use NAFTA Certificate of Origin form properly filled to claim the provision
• Declare exact sugar-to-cocoa ratio on commercial invoice to match subheading criteria
• Beware of re-export pitfalls; goods must originate substantially in NAFTA region