Ghirardelli Chocolate Dessert Sauce from Japan
Rich chocolate sauce for desserts containing cocoa liquor, sugar, and corn syrup, properly classifiable under HTS 1806.90.30. Canadian manufacturing qualifies this product for USMCA preferential treatment under 9823.08.24 per note 8(b)(2). The liquid chocolate preparation meets all composition and form requirements.
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
• Ensure product not exported with drawback per US notes; maintain production records proving Canadian origin; declare exact statistical reporting number required