Unsweetened Baking Chocolate with Milk Solids from Japan
This is a preparation consisting wholly of ground cocoa beans with added cocoa fat and milk solids, containing not more than 32% butterfat and 60% sugar, used for industrial baking. It falls under HTS 1806.32.01.00 as it meets general note 15 provisions for quota entry and excludes retail candy. Ideal for manufacturers producing chocolate cakes or pastries.
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 eligibility under general note 15 quota (e.g
• from Ireland or UK) with certificates of origin to avoid excess tariffs
• Provide lab analysis confirming ≤32% butterfat, ≤60% sugar, and ground cocoa bean composition for CBP classification
• Avoid retail packaging to prevent reclassification as confectionery; use bulk for industrial use