Cocoa Butter Milk Chocolate Chips from Japan
Chocolate chips formulated with cocoa butter, over 5.5% butterfat, and under 21% milk solids, intended for commercial baking and confectionery production. Falls under HTS 1806.90.18.00 due to its cocoa base and specific milk/butterfat profile, excluding retail-packaged candy.
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
• Label shipments clearly as 'industrial baking chips, not for retail sale' to prevent reclassification as candy
• Conduct fat content testing; butterfat over 5.5% but milk solids <21% is critical for this subheading
• Check for tariff-rate quotas if product resembles low-fat chocolate crumb subject to annual limits