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Peanut Nougat Bites from Japan

Soft nougat confection with peanut butter swirls and whole peanuts, individually wrapped for retail. Classified in 1704.90.35.20 for its peanut butter content in a sugar confectionery base, ready for immediate consumption without cocoa. Meets subheading criteria for retail sweetmeats.

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

Allergen labeling mandatory; declare peanut content to prevent FDA holds at entry

Use ISF filings early due to sugar quota scrutiny; monitor USDA announcements

Differentiate from cough drops (1704.90.25) by confirming no menthol/eucalyptol