Lindt Excellence 70% Cocoa Dark Chocolate Bar from Japan
Premium dark chocolate bar containing 70% cocoa solids, in blocks or slabs of 2 kg or less, imported under USMCA provisions. Classified under HTS 1806.10.38 as cocoa powder (not 10% butterfat) mixed with sugar and other substances, presented in consumer-sized blocks. Meets USMCA note 10(b)(2) requirements for originating goods from Canada or Mexico.
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
• Ensure Certificate of Origin proves USMCA qualification under general note 11 and subchapter note 10(b)(2),Verify chocolate composition meets 1806.10.38 specs (cocoa powder + sugar, ≤10% butterfat, ≤2kg blocks),Maintain records showing no drawback/export benefit per USMCA rules to avoid duty reassessment