Low-Carb Fudge Sauce Powder from Germany
Powdered fudge sauce base made from cocoa powder, artificial sweeteners, and stabilizers, reconstituted with liquid for dessert toppings. Falls under HTS 9823.10.37 as a USMCA good in subheading 2101.20.58, benefiting from implementation of note 10(b)(2) provisions for syrup preparations.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Maintain records showing USMCA regional value content calculations for preferential treatment eligibility
• Labeling must clearly indicate reconstitution instructions to maintain syrup preparation classification
• Avoid packaging that suggests ready-to-eat status, which could trigger 1901 classification