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Canadian Dark Chocolate Covered Cocoa Nibs from Japan

Dark chocolate coating over roasted cocoa nibs, classified under subheading 1806.20.28 as Canadian-origin product eligible for USMCA treatment under 9823.08.02. These specialty confections meet quantitative limit requirements for preferential duty rates. Produced entirely within Canada from USMCA-compliant ingredients.

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

Confirm product specifications match 1806.20.28 exactly to avoid reclassification during customs exam

Track quota utilization through CBP systems before shipping to prevent entry refusals

Include detailed ingredient breakdown and manufacturing records in entry documentation