Canadian Butter Tart Fudge Bites from Mexico
Fudge squares replicating traditional Canadian butter tarts with raisins, brown sugar, and butter in chocolate coating. Falls under 2106.90.66 as compound chocolate confectionery qualifying for USMCA Canada-origin duty treatment per subchapter note 8(b)(2).
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Maintain records proving Canadian origin and transformation meeting USMCA rules of origin,Label with complete ingredient statement including potential allergens (milk, nuts, soy),Avoid common pitfall of misclassifying as 1704.90.58 if primary sugar content dominates