Nestle Carnation Chocolate Fudge Topping from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• 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