High-Sugar Chocolate Liquor Bulk Paste from Japan
Liquid chocolate liquor paste with >65% added sugar, in 15 kg drums, meeting U.S. note 2 description and entered under note 7 quota. Intended for chocolate compounding in factories. HTS 1806.20.71.00 applies to this bulk liquid/paste preparation containing cocoa.
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
• Document butterfat content under 5.5% if claiming low-fat exemptions; otherwise standard rates apply
• Use licensed customs brokers familiar with Ch18 quotas to handle note 7 provisions
• Specify 'industrial paste, >2kg net' on all docs to confirm bulk status