Nestle Smarties Milk Chocolate Sharing Pouch from China
Canadian Smarties milk chocolate candies in sharing pouch format, classified 1806.32.18 with ≥21% milk solids. Qualifies for USMCA duty-free via 9823.08.16 as note 8(b)(2) Canadian goods. Shell-coated milk chocolate buttons with minimal nut content.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document production in Canada with USMCA origin verification for note 8(b)(2) eligibility
• Confirm packaging doesn't trigger retail set classification under GRI 3
• Maintain ≥21% milk solids lab certificates for audit compliance