USMCA Cocoa Butter Substitute from Canada
Vegetable fat substitute for cocoa butter classified under 1806.90.39, eligible for USMCA note 10(a) treatment. Processed through fractionation and hydrogenation in Canada or Mexico. Used in chocolate manufacturing as cost-effective cocoa butter replacement.
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
• Laboratory certificates verifying melting point and fat composition required
• Document specific processing meeting USMCA substantial transformation
• Ensure compliance with FDA GRAS status for fat substitutes