Bulk Sweetened Cocoa Beverage Base from Japan
Industrial-grade cocoa powder with >90% added sugar by dry weight, used as base for commercial hot drinks, exceeding 65% sugar note 2 criteria. HTS 1806.10.55.00 applies as 'other' high-sugar cocoa powder not for retail confection. Bulk packaging distinguishes it from consumer candy products.
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
• Declare as bulk/non-retail to avoid confectionery duties; provide end-use certificates for industrial beverage production
• Monitor US note quantitative limits if butterfat nears 5.5%; high-sugar powders generally exempt but confirm composition
• Ensure packaging >1kg per unit to qualify as non-retail, reducing risk of reclassification to candy subheadings