High Cocoa Content Chocolate Slab from Japan
85% cocoa slab from ground beans, fat, and trace sugar/flavoring, maintaining butterfat under 32% and sugar below 60%. HTS 1806.32.30.00 applies to these unfilled industrial formats.
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
• Provide NIR spectroscopy reports for cocoa percentage verification
• Avoid consumer packaging; bulk slabs classify differently from retail
• Confirm no milk traces to stay under milk solids threshold