Smucker's Magic Shell Chocolate Hard Shell Topping

Chocolate coating that hardens on ice cream, containing high-percentage cocoa processed with alkali. Classified in 1806.90.18 due to exceeding 30% cocoa on totally defatted basis, qualifies for Canadian USMCA preference under 9823.08.21 per subchapter note 8(b)(2).

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.

1806.20.82Higher: 26% vs 10%

If containing 5.5%+ butterfat by weight of total product

Butterfat content threshold determines 1806.20 vs 1806.90 classification

2106.90.87Higher: 26% vs 10%

If marketed as compound coating rather than pure chocolate preparation

Compound chocolate with vegetable fats classified as food preparation

1806.90.28Higher: 23.5% vs 10%

If cocoa content between 10-30% on totally defatted basis

Specific cocoa percentage ranges have separate statistical suffixes

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Document palm kernel oil content doesn't affect cocoa percentage calculation,Provide production records showing Canadian processing of qualifying cocoa,Classify based on defatted cocoa solids, not total product weight

Related Products under HTS 9823.08.21

Hershey's Milk Chocolate Syrup

A sweet chocolate-flavored syrup made from sugar, cocoa processed with alkali, and other ingredients, classifiable under HTS 1806.90.18 as 'Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Containing 30 percent by weight or more of cocoa calculated on a totally defatted basis.' This product qualifies for preferential USMCA treatment under 9823.08.21 when originating from Canada per note 8(b)(2).

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.

Torani Dark Chocolate Sauce

Premium dark chocolate sauce for espresso drinks and desserts, made with alkalized cocoa powder exceeding 30% on defatted basis. USMCA-eligible from Canada under 9823.08.21 as 1806.90.18 product per note 8(b)(2).

Ghirardelli Chocolate Squeeze Bottle Sauce

Premium chocolate sauce in squeeze bottle for dessert topping, containing cocoa processed with alkali over 30% defatted basis. Qualifies under Canadian USMCA provision 9823.08.21 for 1806.90.18 products.

Starbucks Frappuccino Chocolate Base Syrup

Concentrated chocolate syrup base for blended beverages, high alkalized cocoa content qualifying under 1806.90.18. Canadian-origin product eligible for USMCA duty-free treatment under 9823.08.21.