Milk Chocolate Industrial Block from Japan
Large block of ground cocoa with milk solids providing >5.5% butterfat, cocoa fat, minimal sugar (<60%), and flavorings for bakery or chocolate making. Enters under HTS 1806.32.04.00 via U.S. note 2 for controlled non-candy imports. Bulk format distinguishes from consumer products.
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
• Track calendar-year quota usage via Census Bureau reports to time imports within limits
• Use tamper-proof bulk packaging to demonstrate non-retail intent and avoid duty upgrades
• Partner with licensed customs brokers familiar with Chapter 18 milk solids documentation