Bulk Chocolate Liquor Paste from Japan
Unsweetened chocolate liquor in paste form, packed in 10 kg containers for industrial use in confectionery manufacturing. It qualifies under HTS 1806.20.98.00 as a chocolate preparation in bulk paste form exceeding 2 kg per packing, with over 10% sugar content by dry weight per additional U.S. note 3 to chapter 17.
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 sugar content exceeds 10% by dry weight with lab analysis to meet additional U.S. note 3 requirements
• Provide certificates of analysis confirming cocoa content and bulk packaging over 2 kg to avoid reclassification as retail products
• Monitor quantitative limits if butterfat ≤5.5%; Mexican origin excluded from quotas under US note