Chocolate Liquor Paste with 10% Milk Solids from Japan
A bulk paste made from ground cocoa beans with added milk solids at 10% by weight, butterfat over 5.5%, and minimal sugar, packaged in 10kg industrial containers. It qualifies under HTS 1806.20.26.00 as a preparation wholly of ground cocoa beans in bulk form exceeding 2kg, with less than 21% milk solids, not for retail candy consumption. Used primarily in commercial chocolate manufacturing.
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
• Verify milk solids content via lab analysis to confirm <21% threshold; retain certificates for CBP review
• Ensure packaging exceeds 2kg net weight and label as 'not for retail sale' to avoid misclassification
• Monitor TRQ limits if from non-quota countries; provide proof of industrial end-use to qualify exclusion