Nestle Smarties Milk Chocolate Sharing Pouch

100g Canadian-made milk chocolate with Smarties candy pieces (8% by weight), classified under 1806.32.06 for USMCA preferential treatment via 9823.08.13. Meets note 8(b)(2) requirements for Canadian origin goods.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+10.0%10%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.90.18Higher: 23.5% vs 10%

If sugar confectionery content predominates

Products where candy pieces constitute principal character classified as sugar confections

1806.32.70Higher: 23.5% vs 10%

If in consumer packages over 2kg

Large consumer packages exceed bar/block distinctions in 1806.32 series

2106.90.87Higher: 26% vs 10%

If marketed as compound chocolate coating

Compound chocolates without cocoa butter classified as food preparations

Not sure which classification is right?

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Import Tips & Compliance

Provide USMCA certification with regional value content calculations; verify filling <30% total weight; segregate from non-qualifying chocolate products during import

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