Smucker's Magic Shell Chocolate Hard Shell Topping from Japan
Chocolate coating that hardens on ice cream, containing high-percentage cocoa processed with alkali. Classified in 1806.90.18 due to exceeding 30% cocoa on totally defatted basis, qualifies for Canadian USMCA preference under 9823.08.21 per subchapter note 8(b)(2).
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
• Document palm kernel oil content doesn't affect cocoa percentage calculation,Provide production records showing Canadian processing of qualifying cocoa,Classify based on defatted cocoa solids, not total product weight