Nestle Carnation Chocolate Fudge Topping from Japan
Thick chocolate fudge sauce containing cocoa powder processed with alkali, high cocoa content on defatted basis, and sugar syrup. Falls under 1806.90.18 as other cocoa preparations exceeding 30% cocoa by weight (totally defatted), eligible for USMCA duty-free entry from Canada under 9823.08.21.
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
• Conduct laboratory analysis to document cocoa content meets 30% defatted threshold,Ensure Canadian production records available for USMCA origin verification,Monitor aggregate Canadian TRQ quantities under note 8(b)(2) to avoid over-quota rates