Irish Chocolate Syrup Base Powder from Japan
Powdered cocoa preparation from Ireland with less than 65% sugar, used as a base for syrups, compliant with additional U.S. note 1 for quota entry. HTS 1806.10.10.00 applies to this sweetened cocoa powder from a primary quota beneficiary.
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 import license application early due to high-demand Irish quota filling quickly each year
• Test for butterfat content to avoid confusion with low-fat crumb exclusions in related subheadings
• Document industrial vs. retail intent to stay within quota-eligible non-candy provisions