Glazed Brazil Nuts from Japan
Glazed Brazil nuts are shelled nuts coated with a sugar syrup and roasted, a preparation method that adds sweetening matter for preservation and flavour. They are classified under tariff item 2008.19.90 as 'Other' prepared nuts, since the sugar glaze does not transform them into sugar confectionery of heading 17.04 or chocolate confectionery of heading 18.06.
Duty Rate — Japan → Canada
6%
Import Tips
• Ensure the sugar glaze does not exceed confectionery thresholds; if it becomes sugar confectionery, heading 17.04 applies
• Declare the preparation process accurately to avoid reclassification
• Verify the MFN duty rate for 2008.19.90, as preferential rates may apply under trade agreements