Caramel Toffee Bites with Cream from Japan
Chewy caramel toffees made with cream and butter, enriched with cane sugar exceeding 10% dry weight. Falls under HTS 1704.90.54.00 as non-cocoa sugar confectionery qualifying as dairy products per chapter 4 note 10 provisions. The dairy fat and milk solids define its dairy status within sugar confections.
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
• Submit proof of dairy content meeting chapter 4 note 10; track quota usage via USDA portal
• Pitfall: Incomplete origin certificates delay clearance under quota rules
• Ensure dry weight sugar analysis in lab reports