Canadian Milk Chocolate Almond Bar from Japan
A premium milk chocolate bar containing at least 25% almonds by weight, produced in Canada under USMCA provisions. Classified under HTS 1806.20.28 as milk chocolate in blocks, slabs or bars with nut fillings or additions. Enters under 9823.08.06 as qualifying Canadian goods per note 8(b)(2).
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 Canadian origin documentation and USMCA certification per general note 11
• Ensure nut content ≥25% by weight with lab analysis for 1806.20.28 classification
• Maintain records proving compliance with note 8(b)(2) quantitative limits if applicable