Lindt Excellence Milk Chocolate Canadian Blend from Japan
Premium milk chocolate tablets produced in Canada qualifying for USMCA duty-free entry under 9823.08.20. Conforms to 1806.90.10 with Canadian milk solids >32% and total sugars >60%, certified under note 8(b)(2) for preferential tariff treatment.
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
• Ensure USMCA origin certification specifies note 8(b)(2) compliance for Canadian goods
• Maintain batch records showing Canadian milk powder usage exceeding 32% solids content
• Document proper segregation from non-USMCA production runs to prevent commingling