Canadian Roasted Cashew Milk Chocolate Slab from Japan
Large format milk chocolate slab containing roasted cashews and ≥32% milk solids, qualifying Canadian product under USMCA note 8(b)(2). Enters duty-preferred via HTS 9823.08.09 as unfilled nut milk chocolate slabs (1806.20.82).
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
• Cashews permitted as chocolate inclusion; Canadian origin docs; avoid misdeclaration as filled product