Canadian Butter Toffee Milk Chocolate Chunk from Japan
Bulk chunks of milk chocolate containing butter toffee pieces, ≥32% milk solids, Canadian-made qualifying under USMCA note 8(b)(2). Classified under 9823.08.09 for unfilled toffee milk chocolate products.
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
• Toffee as permitted inclusion; Canadian processing certification; accurate weight format declaration