Cocoa Mass with Milk Solids Bar from Japan
Unfilled slab of ground cocoa beans blended with cocoa butter, emulsifiers, and low milk solids (<21%), exceeding 5.5% butterfat for manufacturing. HTS 1806.32.0600 applies to this non-retail preparation with ≤60% sugar, ideal for confectionery production. Not suitable for direct consumer candy sales.
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
• Provide detailed compositional breakdown (butterfat, milk solids, sugar %) on commercial invoice
• Avoid retail packaging to prevent reclassification; use bulk shipping for industrial intent
• Track US note quotas for origins like Ireland/UK; apply for licenses if nearing limits