Canadian Milk Chocolate Covered Almonds from Japan
Premium milk chocolate-coated whole almonds produced in Canada under USMCA provisions. Classified under HTS 1806.90.20 as chocolate and preparations containing cocoa in blocks, slabs or bars ≥2kg, with added nuts. Qualifies for special duty treatment for Canadian-origin goods per general note 11 and subchapter notes.
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
• Obtain Canadian Certificate of Origin proving USMCA qualification under general note 11,Verify product meets 1806.90.20 specs (≥2kg blocks/bars with nuts) for proper classification,Maintain records showing Canadian production to avoid reclassification to standard Chapter 18 rates