Canadian Chocolate Covered Peanut Butter Cups from China
Creamy peanut butter centers enrobed in rich milk chocolate, produced in Canada under USMCA provisions. Classified under HTS 1901.90.65 as chocolate preparations containing peanuts, qualifying for special duty treatment for Canadian goods per note 8(b)(2) to subchapter XXII. These confections meet USMCA origin rules for preferential tariff rates.
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
• Verify Canadian origin with USMCA certificate of origin meeting general note 11 requirements,Ensure product meets 1901.90.65 specifications for chocolate preparations containing peanuts,Maintain records proving compliance with note 8(b)(2) quantitative limitations if applicable