Cocoa Fat Pellets from Japan
Cocoa fat pellets are cocoa butter that has been formed into small, pellet-like shapes for convenience in melting and handling during chocolate production. The pellet form is purely physical and does not alter the product's composition, which remains 100% cocoa fat. As such, it is classified as cocoa butter under this tariff item, consistent with the section note defining pellets as agglomerated products with no more than 3% binder.
Duty Rate — Japan → Canada
Import Tips
• Confirm that any binder used in pellet formation does not exceed 3% by weight, as per section note 1, to maintain classification under this item
• Keep documentation of the pellet composition and manufacturing process for CBSA verification
• If the pellets are for food use, ensure compliance with Canadian food additive regulations