Sugar-Free Chocolate Syrup from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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