Canadian Toasted Coconut Milk Chocolate from Japan
Milk chocolate featuring toasted coconut pieces, manufactured in Canada with required 21%+ milk solids content. Meets 1806.20.38 criteria and qualifies for special 9823.08.08 tariff treatment under USMCA Canada provisions.
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
• Provide laboratory certificate verifying minimum 21% milk solids content
• Include USMCA certificate proving Canadian production under note 8(b)(2)
• Watch for reclassification risk if coconut content exceeds chocolate character