Chocolate Liquor Paste with 10% Butterfat from Japan
A thick paste made from ground cocoa beans with added cocoa fat and 10% butterfat, packaged in 5 kg bulk containers for industrial use. It falls under HTS 1806.20.28.00 as a preparation wholly of ground cocoa beans containing over 5.5% butterfat and not exceeding 32% milk solids or 60% sugar, in bulk form exceeding 2 kg. This is not intended for retail candy consumption.
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 butterfat content via lab analysis to confirm over 5.5% and under 32% total milk solids for correct classification
• Provide certificates of analysis showing composition (cocoa beans base, sugar <60%) and bulk packaging >2kg to avoid retail misclassification
• Monitor US quotas for high-butterfat chocolate crumb; ensure not from Mexico if claiming quota access