Nestle Carnation Chocolate Fudge Topping

Thick chocolate fudge sauce containing cocoa powder processed with alkali, high cocoa content on defatted basis, and sugar syrup. Falls under 1806.90.18 as other cocoa preparations exceeding 30% cocoa by weight (totally defatted), eligible for USMCA duty-free entry from Canada under 9823.08.21.

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.

2106.90.66Higher: 26% vs 10%

If containing dairy components exceeding classification thresholds

Dairy-containing preparations may shift to 2106 rather than pure cocoa products

1806.32.70Higher: 23.5% vs 10%

If in block/tablet form rather than pourable syrup

Physical presentation as solid vs liquid determines 1806.32 vs 1806.90

1901.90.62Higher: 31.1% vs 10%

If containing sufficient flour/starch to qualify as food preparation

Starch/flour content over certain levels moves product to chapter 19

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Import Tips & Compliance

Conduct laboratory analysis to document cocoa content meets 30% defatted threshold,Ensure Canadian production records available for USMCA origin verification,Monitor aggregate Canadian TRQ quantities under note 8(b)(2) to avoid over-quota rates

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