Sugar-Free Chewing Gum

Sugar-free chewing gum sweetened with xylitol and flavored with mint, classified under HTS 2106.90.83.00 as a food preparation not elsewhere specified, entered pursuant to General Note 15 provisions for NAFTA/USMCA originating goods. It falls here due to its special formulation avoiding sugar duties while meeting trade agreement criteria.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+17.5%27.5%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

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

1704.10.00.00Lower: 21.5% vs 27.5%

If containing sugar as principal characteristic

Chewing gum with appreciable sugar content is classified as medicated or non-medicated chewing gum under Chapter 17.

2106.90.46.00Lower: 17.5% vs 27.5%

If non-NAFTA origin or exceeding GN15 provisions

Food preparations like chewing gum from non-qualifying countries fall under general other preparations subheading.

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Import Tips & Compliance

Verify USMCA Certificate of Origin to qualify under General Note 15; ensure product composition avoids classification as confectionery in Chapter 17; label accurately to prevent reclassification

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