Unsweetened Baking Chocolate Slab from Canada from China
An unsweetened chocolate slab designed for baking, sourced from Canada and entered pursuant to general note 15 for preferential tariff treatment. Classified under HTS 1806.32.55.00 as an unfilled cocoa preparation in slab form, eligible under USMCA provisions. It contains high cacao content with no fillings, distinguishing it from retail candy.
Duty Rate — China → United States
27%
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
• Obtain USMCA certificate of origin proving Canadian production to leverage general note 15 duty exemptions
• Label accurately as 'unsweetened' and provide lab analysis for cacao percentage to confirm unfilled, non-confection status
• Avoid bulk packaging that might trigger retail confection reclassification; use commercial invoices specifying industrial use