Sugar-Free Chocolate Syrup from Japan
A low-calorie chocolate flavored syrup sweetened with artificial sweeteners instead of sugar, classified under HTS 2106.90.72 as a food preparation not elsewhere specified. This product qualifies for USMCA preferential treatment under 9823.10.40 when imported from Canada or Mexico meeting general note 11 origin rules and note 10(b)(2) requirements. It's commonly used as a topping for desserts and beverages.
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
• Verify USMCA origin certification documenting qualifying area content per general note 11,Ensure product meets 2106.90.72 specs - not principally sugar, not elsewhere specified,Maintain records proving compliance with note 10(b)(2) USMCA sugar/cocoa provisions