Canadian Oatmeal Raisin Cookies from Japan
Soft oatmeal raisin cookies manufactured in Canada with USMCA qualifying cane sugar content under subheading 1901.90.71, eligible for 9823.10.31 treatment. These bakery products meet the precise compositional standards outlined in USMCA note 10(b)(2) for preferential duty rates. Packaged in consumer-ready formats with extended shelf life.
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 Canadian origin documentation and baker's percentage calculations; ensure compliance with US sugar quota documentation; maintain records for 5-year USMCA verification