Milka Chocolate Bar with Hazelnut Filling from Japan
A milk chocolate bar filled with creamy hazelnut praline, weighing around 100g, classified under HTS 1806.31.00 as a filled chocolate preparation in bar form containing cocoa. The filling constitutes a significant portion, distinguishing it from unfilled 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
• Verify cocoa content and filling composition via lab analysis to confirm classification under 1806.31.00 and avoid reclassification as sugar confectionery
• Check for butterfat quotas if low-fat; provide certificates of origin for preferential treatment from Ireland or UK
• Label accurately as 'filled chocolate bar' and include nutritional info to meet FDA import requirements