Nestle Smarties Milk Chocolate Sharing Pouch from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide USMCA certification with regional value content calculations; verify filling <30% total weight; segregate from non-qualifying chocolate products during import