Crispy Crunch Chocolate Sponge Toffee from Japan
Milk chocolate coated sponge toffee bars, iconic Canadian confection. Enters duty-free under USMCA 9823.08.37 as chocolate preparation per 2106.90.66.
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 aeration process qualifying as substantial transformation,Fragile packaging required for toffee breaking during transit,Test for acrylamide levels per FDA guidance