Chocolate Baking Wafers with Milkfat from Japan
High butterfat chocolate wafers designed for industrial baking and confectionery production, containing over 5.5% butterfat and milk solids. Classified under HTS 1806.90.15.00 as a food preparation containing cocoa not for retail candy consumption, entered pursuant to additional U.S. note 2 provisions for quota-limited imports. Excludes retail-packaged candy bars.
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 butterfat exceeds 5.5% via lab analysis; provide certificates for U.S. note 2 quota eligibility
• Confirm not retail candy packaged; bulk shipments only to avoid reclassification
• Track annual quotas (e.g
• Ireland 1.7M kg); enter early in calendar year to secure allocation