Canadian Cheddar Cheese Curds from Japan
Fresh cheese curds made from cow's milk, processed and packaged in Canada under USMCA provisions, classified under 0406.90.48 as other cheese types not elsewhere specified. These squeaky curds represent traditional Canadian dairy production meeting note 4(b)(2) requirements for originating goods of Canada. The HTS 9823.04.44 provides special USMCA tariff treatment for such qualifying Canadian cheeses.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify USMCA Certificate of Origin meets note 4(b)(2) requirements; ensure cheese temperature maintained below 40°F during transit; provide lab analysis if cheese composition questioned by CBP