Lindt Excellence 70% Cocoa Dark Chocolate Bar

Premium dark chocolate bar containing 70% cocoa solids, in blocks or slabs of 2 kg or less, imported under USMCA provisions. Classified under HTS 1806.10.38 as cocoa powder (not 10% butterfat) mixed with sugar and other substances, presented in consumer-sized blocks. Meets USMCA note 10(b)(2) requirements for originating goods from Canada or Mexico.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+10.0%10%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.32.60.00Higher: 24.5% vs 10%

If contains >10% butterfat by weight

Chocolate with added cocoa butter exceeds butterfat threshold, moving to Chapter 18 confectionery heading

2106.90.94.00Higher: 26% vs 10%

If marketed as chocolate-flavored food product with additional ingredients

Principal use as flavored food preparation rather than chocolate shifts to Chapter 21

9823.01.01Same rate: 10%

If exceeding USMCA quantitative limits for this category

Overflow USMCA goods enter alternative USMCA provisions with different TRQ allocations

Not sure which classification is right?

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Import Tips & Compliance

Ensure Certificate of Origin proves USMCA qualification under general note 11 and subchapter note 10(b)(2),Verify chocolate composition meets 1806.10.38 specs (cocoa powder + sugar, ≤10% butterfat, ≤2kg blocks),Maintain records showing no drawback/export benefit per USMCA rules to avoid duty reassessment