PC Milk Chocolate with Toffee Bits

Canadian President's Choice brand 40g milk chocolate with 18% toffee pieces, classified under 1806.32.06 for USMCA duty-free treatment via 9823.08.13 per note 8(b)(2). Contains Canadian-produced toffee meeting origin rules.

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.

1704.90.58Higher: 27.9% vs 10%

If toffee pieces predominate by weight

Sugar confectionery becomes principal article if exceeding chocolate weight

1806.20.82Higher: 26% vs 10%

If lower milk solids content

Milk chocolate with ≤12% milk solids uses different 1806.20 subheadings

2105.00.40Higher: 34.5% vs 10%

If flavored as ice cream topping

Marketing as ice cream topping shifts to Chapter 21 ice cream preparations

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Import Tips & Compliance

Certify Canadian origin of both chocolate base and toffee inclusions; maintain <30% filling weight; ensure proper temperature control during shipping to preserve quality