White Chocolate-Free Dairy Taffy from Japan
Stretchy taffy strips flavored with dairy butter and cream, cane sugar over 10% dry weight. Classifies in HTS 1704.90.54.00 as non-cocoa sugar confections under chapter 4 note 10 dairy provisions. Butterfat content meets dairy criteria.
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
• Detail fat content in invoices for dairy verification; track October-September quota period
• Pitfall: Retail packaging exclusions if over 10% sugar amorphous
• Bond for potential re-export