Spiced Mexican Chocolate Ganache from Japan
Traditional Mexican chocolate ganache with chili, cinnamon, and cocoa mass, classifiable under 1806.90.30. Canadian artisan production using imported spices qualifies for USMCA 9823.08.24 per note 8(b)(2). Spice addition in Canada establishes origin.
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
• Document spice blending and final processing in Canada; provide allergen declarations for chili/cinnamon; maintain records of cocoa origin versus Canadian transformation