Hot Chocolate Powder with Marshmallow Bits from Japan
Powdered cocoa base sweetened to over 90% dry weight sugar, including small marshmallow pieces, primarily for beverage mixing. Classified under HTS 1806.10.55.00 due to dominant high-sugar cocoa powder composition meeting the >65% sugar threshold. The minor marshmallow addition does not alter its cocoa powder preparation status.
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
• Document marshmallow as incidental (<10%) to maintain cocoa powder classification; separate analysis may be required for composite goods
• Check for TRQ eligibility under US note if resembling low-fat chocolate crumb, though high sugar typically excludes it
• Use FDA prior notice for food imports and ensure allergen labeling for milk/cocoa to comply with import regulations