Mexican Chocolate Chip Cookies from Japan
Crunchy chocolate chip cookies produced in Mexico using USMCA-compliant ingredients including cane sugar and cocoa powder classified under 1901.90.71. These goods qualify for preferential tariff treatment under HTS 9823.10.31 as they meet the specific composition requirements of USMCA note 10(b)(2) for certain bakery products with defined sugar and fat content. The cookies are shelf-stable and packaged for retail distribution.
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 origin certification and sugar content documentation; ensure compliance with FDA food labeling requirements; check quantitative limits if applicable under USMCA notes