Industrial Milk Chocolate Paste from Japan
Paste form milk chocolate with cocoa, milk solids, and sugar for bakery fillings, in bulk pails over 2 kg. HTS 1806.20.99.00 covers this as other bulk chocolate preparation despite milk content in non-specific subheading.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Calculate kg cmsc for statistical reporting if milk solids present per statistical note
• Differentiate from crumb via form (paste vs crumb) in binding ruling requests
• Use non-quota origins to avoid 2.1M kg annual limit on low-fat chocolate