Peanut Butter Cups from Japan
Chocolate-coated peanut butter candies ready for retail consumption, featuring a creamy peanut butter center encased in milk chocolate. Classified under HTS 1704.90.35.20 as sugar confectionery not containing cocoa, put up for retail sale with peanut butter as a key ingredient. The peanut butter distinguishes it from other confections in this subheading.
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 sugar content does not exceed Chapter 17 limits; provide lab analysis if over 65% dry weight sugars to avoid quota issues
• Label retail packaging with full ingredient list including peanut allergens per FDA rules; declare peanut butter content accurately
• Avoid misclassification as cocoa products; ensure documentation confirms no cocoa to stay in 1704