Milk Chocolate Couverture Slab from Japan
Large slab of milk chocolate couverture produced from ground cocoa beans, cocoa fat, milk solids over 5.5% butterfat, and emulsifiers for professional tempering. Classified under HTS 1806.32.08.00 due to block/slab form, no fillings, and precise composition limits on sugar and milk solids for industrial use.
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
• Include detailed ingredient breakdowns and butterfat assays in entry docs to avoid reclassification as retail confectionery
• Declare as industrial ingredient, not candy, with buyer affidavits to qualify under non-retail exclusion
• Check origin against US note quotas; Mexican products are ineligible for certain high-butterfat entries