Mexican Sweetened Cocoa Powder from China
Finely ground cocoa powder with added sugar, containing less than 65% sugar by weight, produced in Mexico. This product falls under HTS 1806.10.05.00 as it is described in general note 15 (NAFTA provisions) and entered pursuant to those provisions, allowing duty-free entry for qualifying Mexican goods. It is used for baking and hot chocolate mixes.
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
• Verify origin certificate to qualify under General Note 15 for duty-free entry from Mexico or Canada
• Ensure sugar content is documented as less than 65% by weight to avoid reclassification
• Provide lab analysis for cocoa powder composition to prevent customs disputes on sweetening matter