Lindt Excellence 70% Cocoa Dark Chocolate Bar from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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