Sugar-Free Chocolate Syrup from Japan
A low-calorie chocolate flavored syrup sweetened with artificial sweeteners instead of sugar, classified under HTS 2106.90.94 as a food preparation not elsewhere specified. It qualifies for USMCA preferential treatment under 9823.10.44 when meeting general note 11 origin rules and note 10(b)(2) conditions for certain sugar-containing preparations. The syrup is used as a topping for desserts and beverages.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify USMCA origin certification proving compliance with general note 11 rules of origin for preferential treatment
• Include detailed ingredient breakdown showing artificial sweeteners to avoid reclassification as regular syrup
• Maintain records proving compliance with note 10(b)(2) sugar content limitations to prevent duty reassessment