Dark Chocolate Baking Block from Japan

A solid block of dark chocolate made from ground cocoa beans with added cocoa fat and minimal sugar, containing over 5.5% butterfat from milk solids for richness. It meets HTS 1806.32.08.00 as it is unfilled, in block form, with butterfat exceeding 5.5% but not over 32% total milk solids and sugar under 60%. Primarily used by chocolatiers for melting and molding rather than retail candy consumption.

Duty Rate — Japan → United States

14.3%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Verify butterfat content via lab analysis to confirm over 5.5% and compliance with milk solids limits; retain certificates for CBP review

Exclude retail-packaged items as they may shift to candy subheadings; provide end-use declarations for industrial baking

Monitor annual quotas for high-butterfat chocolate crumb; source from quota-eligible countries like Ireland to avoid restrictions