Toffee Filled Bittersweet Chocolate Block from Japan
Bittersweet chocolate block with sticky toffee filling, imported as retail confectionery under HTS 1806.31.00.49 for other filled types. High cocoa solids exterior encases toffee center, excluding sugar-free or low-fat variants. Conforms to heading 1806 for cocoa-based bars.
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 toffee as sugar confection filling to justify 1806.31; avoid claims of 'unfilled' to prevent audits
• Monitor calendar year quotas for cocoa products; Mexico-origin exempt from certain limits
• Use tamper-evident packaging; declare value per kg accurately for ad valorem duties