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
60%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
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
• 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