Low Sugar Chocolate Syrup from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document stevia/erythritol as sugar substitutes not affecting classification; provide nutritional analysis; ensure Canadian substantial transformation documentation