Nestle Smarties Milk Chocolate Sharing Pouch from Germany
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 — 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
• 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