NAFTA Chocolate Hazelnut Spread from Germany
A spread made with cocoa, hazelnuts, and sugar qualifying under general note 15 for USMCA/NAFTA entry. It is a food preparation containing cocoa, entered pursuant to trade provisions at HTS 1806.90.01.00 for reduced duties.
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
• Provide USMCA certificate of origin; declare exact cocoa and milk solids content
• Avoid common pitfall of incorrect HS declaration leading to higher duties
• Test for compliance with FDA food safety standards