Nestle Smarties Milk Chocolate Sharing Pouch from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide USMCA certification with regional value content calculations; verify filling <30% total weight; segregate from non-qualifying chocolate products during import