Emulsified Milk Cocoa Slab from Japan
Slab consisting of ground cocoa beans, added fat, emulsifying agents, and butterfat-rich milk solids over 5.5%, with flavoring but low sugar. Qualifies for HTS 1806.32.08.00 as an other unfilled preparation in slab form for bulk industrial processing.
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
• Document emulsifier types (e.g
• lecithin) and percentages to match 'with or without' allowance
• Ensure total milk solids ≤32% via testing to stay within heading limits
• Use FDA prior notice for food imports; reference Chapter 18 notes in filings