Lindt Excellence 70% Cocoa Dark Chocolate Bar from China
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.
Duty Rate — China → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• 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