High Cocoa Content Chocolate Bar from Japan
Bar with 85%+ cocoa content, minimal milk solids (<21%). HTS 1806.32.70.00 for unfilled, other low-milk dairy cocoa products.
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 high cocoa percentage with spectrometry reports for valuation
• Check if trace milk triggers reclassification—threshold is strict