Low Sugar Chocolate Syrup from Canada
Diet chocolate syrup sweetened with stevia and erythritol containing cocoa powder, classifiable under 1806.90.30 despite alternative sweeteners. Canadian formulation qualifies for USMCA 9823.08.24 per note 8(b)(2). Cocoa base determines Chapter 18 placement.
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 stevia/erythritol as sugar substitutes not affecting classification; provide nutritional analysis; ensure Canadian substantial transformation documentation