Dulce de Leche Base Condensed Milk from Japan
Plain sweetened condensed milk formulated as base for dulce de leche caramelization, in bulk drums. Classified 0402.99.55.00 as other condensed milk; cooking transforms it but import is pre-processed dairy.
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
• Document intended caramelization doesn't affect dairy classification at import
• Bulk drums ineligible for airtight quota benefits
• Monitor EU/Danish allocations if sourcing from those origins