Low Sugar Chocolate Syrup from China
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 — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document stevia/erythritol as sugar substitutes not affecting classification; provide nutritional analysis; ensure Canadian substantial transformation documentation