Caramel Chocolate Syrup from Japan
Dual-flavor caramel chocolate syrup combining burnt sugar caramel with cocoa powder and sucrose, classifiable under 1806.90.30. Canadian dual-processing qualifies under USMCA 9823.08.24 per note 8(b)(2). Cocoa component prevails for classification.
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 caramelization process occurring in Canada; provide color analysis for burnt sugar verification; ensure proper flavor balance documentation