Canadian Milk Chocolate Bars with Almonds from Japan
Solid milk chocolate bars containing almonds, produced in Canada under USMCA provisions and classified under subheading 1806.32.06. These qualify for preferential tariff treatment under 9823.08.02 within specified quantitative limits for Canadian-origin chocolate products. The product meets USMCA rules of origin for duty-free entry.
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
• Verify USMCA Certificate of Origin and ensure product falls within U.S. note 8(b)(1) quantitative limits for the entry period
• Maintain records proving Canadian origin and compliance with subheading 1806.32.06 classification requirements
• Monitor annual quotas as exceeding limits triggers general duty rates under chapter 18 provisions