Sugar-Free Chocolate Covered Almonds

Chocolate-coated almonds sweetened with sugar substitutes instead of sugar, classified under HTS 1806.90.01.00 as a cocoa-containing food preparation described in general note 15 (NAFTA provisions). This subheading applies to qualifying products entered pursuant to trade agreement provisions for duty-free or preferential treatment.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.5%+17.5%21%
🇲🇽Mexico3.5%+10.0%13.5%
🇨🇦Canada3.5%+10.0%13.5%
🇩🇪Germany3.5%+10.0%13.5%
🇯🇵Japan3.5%+10.0%13.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.90.25.00Same rate: 21%

If butterfat ≤5.5% and entered as low-fat chocolate crumb

Falls under quantitative limitation subheading for specific low-fat cocoa products excluding retail candy.

1806.90Same rate: 21%

If not qualifying under general note 15

Default 'other' category for non-preferential cocoa preparations without trade agreement provisions.

2008.19Higher: 27.9% vs 21%

If nuts predominate and chocolate is minor coating

Nut preparations chapter takes precedence if cocoa is not the chief ingredient by weight.

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Import Tips & Compliance

Verify origin certificate to claim general note 15 benefits; ensure product meets NAFTA rules of origin for cocoa content

Label accurately as sugar-free to avoid misclassification

Monitor butterfat content to stay outside quantitative limits