Mexican Hot Cocoa Base Powder from China
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 — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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