9823.08.37/Canadian Butter Tart Fudge Bites/Japan

Canadian Butter Tart Fudge Bites from Japan

Fudge squares replicating traditional Canadian butter tarts with raisins, brown sugar, and butter in chocolate coating. Falls under 2106.90.66 as compound chocolate confectionery qualifying for USMCA Canada-origin duty treatment per subchapter note 8(b)(2).

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%

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Import Tips

• Maintain records proving Canadian origin and transformation meeting USMCA rules of origin,Label with complete ingredient statement including potential allergens (milk, nuts, soy),Avoid common pitfall of misclassifying as 1704.90.58 if primary sugar content dominates