Dulce de Leche Candies from Japan
Candies filled with dulce de leche (caramelized milk), with over 10% cane sugar dry weight. HTS 1704.90.54.00 for sugar confectionery no cocoa, dairy per chapter 4 note 10 entry. Caramelized milk provides core dairy qualification.
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
• Prove dulce de leche dairy origin for note 10; avoid Mexico origin for quota
• Issue: Overlooking soluble solids test per chapter notes
• File with Customs Ruling Request if borderline