Canadian Hershey's Milk Chocolate Bar with Almonds from Japan
A 43g milk chocolate bar containing 10% almonds, produced in Canada under USMCA rules and classified under HTS 1806.32.06 for chocolate with nut fillings under 30% by weight. This product qualifies for special tariff treatment as a good of Canada per note 8(b)(2) to subchapter XXII. The classification reflects its composition of cocoa mass, sugar, milk solids, and almond pieces.
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
• Obtain USMCA certificate of origin proving Canadian production; ensure nut content <30% by weight for 1806.32.06 classification; declare exact composition to avoid reclassification to higher duty subheadings