Lindt Excellence Almond Chocolate Slabs from Japan
Canadian-made Lindt Excellence 70% cocoa chocolate slabs with whole almonds, classified under 1806.32.70 for USMCA preferential treatment via 9823.08.17. These 3kg premium dark chocolate slabs contain large roasted almonds for artisan chocolate processing.
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
• Provide detailed bill of materials showing Canadian origin of cocoa mass, milk powder, and almonds
• Ensure slabs meet 'other bars/slabs ≥2kg' physical specifications exactly
• Monitor annual quantitative limits under note 8(b)(2) to avoid over-quota duties