1704.90.35.20/Peanut Butter Fudge Squares/Japan

Peanut Butter Fudge Squares from Japan

Sugar fudge squares swirled with peanut butter, cut and boxed for retail. HTS 1704.90.35.20 due to peanut butter in ready-for-consumption sweetmeats, retail put-up without cocoa. Creamy texture fits 'other confections' perfectly.

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%

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Import Tips

• Fudge vs. caramel rulings common; provide recipe for CBP

• Retail unit size under 1kg typically qualifies 'put up'

• Sugar dry weight calculations mandatory for note 3 exclusions