Peanut Toffee Bars from Japan
Chewy toffee bars studded with peanuts and peanut butter filling, retail-wrapped. Fits 1704.90.35.20 as a sugar sweetmeat with peanut butter, put up for retail without cocoa. Distinct from chocolate toffees by non-cocoa composition.
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
• Ensure bar format doesn't mimic Chapter 19 biscuits; emphasize sugar base
• Prepare for CBP sugar content sampling; retain lab reports for disputes
• Retail 'put up' requires individual or small-pack units under U.S. notes