Dark Chocolate Covered Almonds from Japan
Crunchy almonds coated in premium dark chocolate with less than 21% milk solids, classified under HTS 1806.90.08.00 as a chocolate food preparation containing nuts. The low milk solids content distinguishes it from higher dairy products in the chapter.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify milk solids content via lab analysis to confirm <21% threshold per chapter notes
• Include detailed ingredient breakdown and cocoa origin certificates to avoid misclassification
• Monitor U.S. note quotas if product nears butterfat limits, though low milk exempts most