Caramel Nougat Bites from Japan
Bite-sized pieces of chewy caramel and aerated nougat made primarily from cooked sugar syrups, without cocoa. Enters under HTS 1704.90.52.00 per General Note 15 for controlled sugar product imports. Nougat's whipped sugar base confirms confectionery status.
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
• Document sugar derivation (cane/beet) for raw value calculations under U.S. notes
• Avoid sets with chocolate to prevent Chapter 18 shift
• Track fiscal year quotas via USDA notices