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Canadian Chocolate Marshmallow Clusters from Japan

Chocolate coated marshmallow clusters under subheading 1806.32.70, qualifying for 9823.08.02 USMCA Canada quotas. Confection combining milk chocolate, marshmallow, and sometimes nuts. Meets preferential tariff origin requirements.

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

Fragile packaging requires careful handling to prevent quota entry damage

Detailed recipe disclosure needed for complex confection classification

FDA nutritional labeling must accompany tariff documentation