Toffee Brittle Pieces from Japan
Crunchy toffee shards made by boiling sugar with butter to brittle stage, broken into pieces. HTS 1704.90.52.00 for GN15 entry as cocoa-free sugar confectionery. Boiled sugar matrix is principal component.
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
• Calculate raw value per Treasury regs for quota charging
• Avoid dairy-dominant labeling to stay in 1704
• Break into consumer sizes post-import if bulk