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cusma.4B.180610.c266

Provision: Subheading 180610 · In force from 2020-07-01 · Applies to: all lanes

Approved in bulk and released by FSRC on 2026-11-10; not yet reviewed rule by rule by a licensed reviewer (see the review note) · Citation: CUSMA Annex 4-B (Global Affairs Canada consolidated text), Annex 4-B, Section B, Chapter 18 Cocoa and Cocoa Preparations, 1806.10; tariff item 1806.10.aa

Review note, as released

Parsed by @origin/rulebook-ingest (Annex 4-B adapter); awaiting licensed review. Annex 4-A(k): de minimis excluded for materials in the good’s own subheading (D-84). Annex 4-A: de minimis excluded for the listed non-originating materials (D-84). Effective date not stated per provision on the page; the loader sets it from the reviewer’s explicit --effective-from decision (D-91), never a default. Tariff item rule(s) 1806.10.aa carried with the rule for the rest of the subheading (1806.10); each alternative names the goods it applies to (D-106). Grammar elements (D-100): condition, good_description, tariff_item. Edition HS2022 and effective date 2020-07-01 set by FSRC at load (D-91; OPEN-06: the Annex is written against HS 2012 nomenclature; transposition not applied). Approved in bulk on the owner's instruction (FSRC owner (user 480c01a9-b5b3-4a3e-a5d0-223e73975b24), 2026-11-10; D-73).

Edition of the Harmonized System: the product-specific rules of CUSMA Annex 4-B were written against the 2012 edition (HS 2012). This release applies them to codes of today’s tariffs, which follow the 2022 edition (HS 2022), without transposing them (open question OPEN-06). Where a code was created, split or renumbered after 2012, check the rule against the official text.

Plain-language note

—

Official text

EN

1806.10.aa A change to tariff item 1806.10.aa from any other heading 1806.10 A change to subheading 1806.10 from any other heading, provided that the non-originating sugar of Chapter 17 constitutes no more than 35 percent by weight of the sugar and the non-originating cocoa powder of heading 18.05 constitutes no more than 35 percent by weight of the cocoa powder.

FR

Un changement à la sous‑position 1806.10 de toute autre position, à la condition que le sucre non originaire du chapitre 17 ne constitue pas plus de 35 p. 100 en poids du sucre et pourvu que la poudre de cacao non originaire de la position 18.05 ne constitue pas plus de 35 p. 100 en poids de la poudre de cacao.

ES

Not available in this language

Structured rule

Alternatives (any one suffices)

  1. For goods of tariff item 1806.10.aa (Containing 90 percent or more by weight of sugar) only:
    • Tariff shift from any other heading
  2. For any other good of subheading 1806.10 only:
    • Tariff shift from any other heading
    • Condition (confirmed by a person): provided that the non-originating sugar of Chapter 17 constitutes no more than 35% by weight of the sugar and the non-originating cocoa powder of heading 18.05 constitutes no more than 35% by weight of the cocoa powder
JSON
{
  "source": {
    "url": "https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/cusma-aceum/text-texte/04.aspx?lang=eng",
    "sha256": "7e30ee34f87778849e969da6f7c05f8861e45bc0ae454d04ddde39fcd539e1b5",
    "text_en": "1806.10.aa A change to tariff item 1806.10.aa from any other heading 1806.10 A change to subheading 1806.10 from any other heading, provided that the non-originating sugar of Chapter 17 constitutes no more than 35 percent by weight of the sugar and the non-originating cocoa powder of heading 18.05 constitutes no more than 35 percent by weight of the cocoa powder.",
    "text_fr": "Un changement à la sous‑position 1806.10 de toute autre position, à la condition que le sucre non originaire du chapitre 17 ne constitue pas plus de 35 p. 100 en poids du sucre et pourvu que la poudre de cacao non originaire de la position 18.05 ne constitue pas plus de 35 p. 100 en poids de la poudre de cacao.",
    "citation": "CUSMA Annex 4-B (Global Affairs Canada consolidated text), Annex 4-B, Section B, Chapter 18 Cocoa and Cocoa Preparations, 1806.10; tariff item 1806.10.aa",
    "retrieved_at": "2026-11-02T04:21:43.558Z"
  },
  "rule_id": "cusma.4B.180610.c266",
  "agreement": "CUSMA",
  "effective": {
    "to": null,
    "from": "2020-07-01"
  },
  "applies_to": {
    "code": "180610",
    "level": "subheading"
  },
  "hs_edition": "HS2022",
  "party_scope": "all",
  "alternatives": [
    {
      "all_of": [
        {
          "tariff_shift": {
            "from": "any_other_heading"
          }
        }
      ],
      "good_description": "goods of tariff item 1806.10.aa (Containing 90 percent or more by weight of sugar)"
    },
    {
      "all_of": [
        {
          "tariff_shift": {
            "from": "any_other_heading"
          }
        }
      ],
      "condition": "provided that the non-originating sugar of Chapter 17 constitutes no more than 35% by weight of the sugar and the non-originating cocoa powder of heading 18.05 constitutes no more than 35% by weight of the cocoa powder",
      "good_description": "any other good of subheading 1806.10"
    }
  ],
  "de_minimis_exclusions": [
    "17",
    "1805"
  ],
  "de_minimis_same_subheading_excluded": true
}

Version history

cusma-annex4b-2026-11-r5 v2.1.02026-11-10cusma.4B.180610.c266added