US-Produced Mexican-Processed Chocolate Wafers from Japan
Thin chocolate wafers processed in Mexico from US ingredients, entered under 9823.08.01 covering 1806.32.16. Qualifies as goods of Mexico under USMCA note 8(a) with sufficient Mexican transformation. Provides duty-free entry for USMCA partners.
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
• Document Mexican processing value-add; maintain supply chain records for origin verification; comply with USMCA rules of origin