Almond Nougat Chocolate Bar from Japan
Chocolate bar with soft almond nougat center, not qualifying as praline or plain chocolate filling. Falls under 1806.90.28 other chocolate category for Canadian USMCA goods entered via 9823.08.23.
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
• Specify nougat composition to distinguish from praline classifications in 1806.32
• Provide USMCA origin declaration with production records from Canada
• Include nutritional labeling and allergen declarations for nuts