Nestle Smarties Milk Chocolate Sharing Pouch from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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