Unsweetened Cocoa Liquor Bulk Paste from Japan
Pure cocoa liquor made from finely ground cocoa beans, containing no added sugar, butterfat, or milk solids beyond natural levels. It is supplied in bulk paste form exceeding 2 kg per container for industrial chocolate manufacturing. Classified under HTS 1806.20.50.00 as it consists wholly of ground cocoa beans with butterfat/milk solids ≤32% and sugar ≤60%.
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 cocoa bean origin and processing certificates to confirm compliance with 'wholly ground cocoa beans' requirement
• Ensure bulk packaging exceeds 2 kg net weight per container to avoid retail classifications
• Test for butterfat ≤32% and sugar ≤60% via lab analysis; non-compliance shifts to higher-duty subheadings