Smucker's Magic Shell Chocolate Hard Shell Topping from Canada
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).
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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