USMCA Cocoa Butter Substitute from Japan
Vegetable fat substitute for cocoa butter classified under 1806.90.39, eligible for USMCA note 10(a) treatment. Processed through fractionation and hydrogenation in Canada or Mexico. Used in chocolate manufacturing as cost-effective cocoa butter replacement.
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
• Laboratory certificates verifying melting point and fat composition required
• Document specific processing meeting USMCA substantial transformation
• Ensure compliance with FDA GRAS status for fat substitutes