Canadian Smoked Cheese Wheel from Japan
Naturally smoked Canadian cheese in wheel form, HTS 0406.90.97 as other cheese. Qualifies for USMCA 9823.04.53 treatment for Canadian dairy per note 4(b)(2). Smoking process doesn't change base cheese classification.
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
• Provide smoking process records confirming natural wood smoke vs artificial flavoring
• Ensure USMCA origin rules met with Canadian milk sourcing documentation
• Confirm wheel dimensions avoid reclassification to specific size-based subheadings