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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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