Lindt Excellence 70% Cocoa Dark Chocolate Bar from Japan
Premium dark chocolate bar containing 70% cocoa solids, made from USMCA-originating cocoa powder, sugar, and cocoa butter. Classified under HTS 1806.10.75 and eligible for preferential treatment under 9823.10.17 per note 10(b)(2) when meeting USMCA rules of origin for chocolate and chocolate preparations not put up for retail sale in larger blocks. This product qualifies due to its composition from qualifying materials processed in a USMCA country.
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
• Verify USMCA certificate of origin documentation proving regional value content; ensure batch records show qualifying material sourcing; watch for reclassification if packaged for retail sale