Canadian Toffee Bits Milk Chocolate Tablet from Germany
Large milk chocolate tablet with embedded toffee pieces and ≥32% milk solids, manufactured in Canada for USMCA qualification under note 8(b)(2). Enters under 9823.08.09 as unfilled milk chocolate containing confectionery per 1806.20.82.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Classify toffee as permitted inclusion not filling; provide origin docs; maintain composition records for audits