Mexican Hot Cocoa Base Powder from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, 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