Nougat Dairy Chews from Japan
Soft nougat bars with milk powder and honey, featuring cane sugar over 10% dry weight. HTS 1704.90.54.00 covers this as sugar confectionery without cocoa, entered under dairy provisions of chapter 4 note 10. Milk solids make it a qualifying dairy product.
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
• Certify milk powder content for note 10; monitor 64,709 MT quota limit
• Common issue: Set sales with nuts may require separate classification
• Retain supplier sugar content affidavits