Sugar-Free Chewing Gum from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 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