Sugar-Free Chewing Gum from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%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 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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