Nestle Smarties Milk Chocolate Sharing Pouch from Japan
Canadian Smarties milk chocolate candies in sharing pouch format, classified 1806.32.18 with ≥21% milk solids. Qualifies for USMCA duty-free via 9823.08.16 as note 8(b)(2) Canadian goods. Shell-coated milk chocolate buttons with minimal nut content.
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
• Document production in Canada with USMCA origin verification for note 8(b)(2) eligibility
• Confirm packaging doesn't trigger retail set classification under GRI 3
• Maintain ≥21% milk solids lab certificates for audit compliance