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%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
• 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