Bulk Canadian Milk Chocolate Couverture Wafers from Japan
Industrial-grade milk chocolate couverture wafers produced in Canada for confectionery manufacturing, classified under 1806.20.26 due to specific milk solids and butterfat composition. USMCA-eligible under 9823.08.05 for Canadian goods meeting subchapter note 8(b)(2) requirements.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include manufacturer's declaration of ≥21% Canadian milk solids content
• Confirm product not intended for direct retail consumption to maintain 1806.20 classification
• Monitor USMCA TRQ limits under note 8(b)(2) before shipping large volumes