Smarties Milk Chocolate Candies Canada from Germany
Canadian Smarties featuring milk chocolate centers meeting 1806.20.87 specifications for HTS 9823.08.11 USMCA qualification. Shell coating doesn't affect base chocolate classification under subchapter note 8(b)(2). Qualifies for duty-free Canadian import treatment.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Center chocolate analysis must confirm 1806.20.87 specs
• Document shell as minor coating not affecting classification
• Maintain Canadian production chain of custody