Sugar-Free Fruit Chewing Gum from Canada
Chewing gum sweetened with sugar alcohols like xylitol and sorbitol instead of sugar, flavored with natural fruit extracts. Classified under HTS 1704.90.68 as sugar confectionery not containing cocoa or requiring cooking, qualifying for USMCA preferential treatment under general note 11 when meeting note 10(b)(2) origin criteria. The absence of crystalline sucrose places it specifically in this subheading.
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
• Verify USMCA origin documentation per general note 11; ensure product meets note 10(b)(2) criteria with proper certification
• Confirm sugar-free composition via lab analysis to avoid reclassification to sugary gum headings
• Maintain records showing no crystalline sucrose content