Canadian Institutional Yogurt 5% Fat from Japan
5% milkfat plain yogurt packed for institutional use (restaurants, schools) in 20kg pails, classified 0403.90.55. Qualifies for USMCA preferential treatment under 9823.06.05 as Canadian-origin yogurt per note 6(b)(2) dairy provisions.
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
• Label clearly as 'institutional pack - not for retail' to maintain 0403.90.55 status,Include milkfat content certification from accredited Canadian dairy lab,Monitor CBP rulings on institutional vs retail packaging distinctions