Ghirardelli Intense Dark 72% Cacao Chocolate Bar from Japan
Gourmet dark chocolate bar with 72% cacao content, consumer-sized blocks under 2kg. Falls under HTS 9823.10.15 via 1806.10.38 for USMCA-originating cocoa powder-sugar mixtures. Qualifies under subchapter note 10(b)(2) for duty-free treatment from Canada/Mexico.
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
• Confirm exact cocoa butter content <10% via lab analysis to maintain 1806.10.38 classification,USMCA entry requires producer/exporter certification; retain 5 years for CBP audit,Avoid misclassification as 1806.20 if any cocoa paste remains unprocessed