Reese's Peanut Butter Cups Bar from Japan
A slab-style chocolate bar mimicking peanut butter cups with thick peanut paste filling in dark chocolate, fitting HTS 1806.31.00.41 for its peanut paste and cocoa confectionery nature. Chapter notes confirm inclusion as filled food prep 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 peanut paste formulation to differentiate from simple peanut-flavored items
• Use commercial invoices specifying 'confectionery' to prevent reclass to peanut products
• Monitor butterfat levels if under 5.5% to check against quantitative limits in US Note