Coconut Oil Dairy Emulsion from Japan
An edible preparation emulsifying refined coconut oil with cows' milk solids content qualifying under additional U.S. note 10 to chapter 4. Enters HTS 1517.90.5000 as a margarine substitute with dairy elements for tariff quota benefits. Popular in tropical baking applications.
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
• Include chromatographic analysis reports proving milk solids origin and quantity for CBP review
• Cross-check product against note 10 exclusions to prevent mis-entry as non-qualifying mixtures
• Use licensed customs brokers experienced in dairy TRQs to handle quota certificate filings