Sugar-Free Chewing Gum from Mexico
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 — Mexico → United States
20%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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