Canadian Yogurt Cheese Spread from Japan
A creamy yogurt cheese spread made from fresh curd, classified under HTS 0406.20.83 as yogurt cheese containing over 15% milk solids. This product qualifies for USMCA preferential treatment as a good of Canada under note 4(b)(2) to subchapter XXIII when meeting origin rules in general note 11. Imported under 9823.04.22 for reduced duty rates.
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
• Obtain USMCA Certificate of Origin proving Canadian origin under note 4(b)(2); verify milk solids content exceeds 15% for 0406.20.83 classification; maintain records showing substantial transformation in Canada