Cocoa Butter Equivalent from Japan
A blend of palm mid-fraction and shea stearin designed to mimic cocoa butter properties for chocolate manufacturing. Classified in HTS 1517.90.90 as an edible mixture of vegetable and/or animal fat fractions not in heading 1516.
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 melting point and fatty acid profile tests to substantiate CBE classification
• Declare shea fat content accurately if animal/vegetable mix to avoid dairy chapter
• Use bulk packaging to qualify for lower duties versus retail-packed goods