Dark Chocolate Ganache Sauce from Japan
Professional dark chocolate ganache in pourable form containing 60% cocoa solids, sugar, and cream under 1806.90.30. Canadian production qualifies for USMCA 9823.08.24 treatment per note 8(b)(2). High cocoa content confirms Chapter 18 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
• Maintain laboratory analysis proving cocoa percentage; verify no US drawback history; use correct 10-digit statistical reporting for customs compliance