Chocolate Ganache Filling from Japan
A bulk chocolate ganache made with high butterfat cream and cocoa, used as filling for pastries and cakes. Classified under HTS 1806.90.20.00 because it contains over 5.5% butterfat from milk solids and is not packaged for retail candy consumption. It falls into 'other food preparations containing cocoa' per Chapter Note to heading 1806.
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
• Verify butterfat content exceeds 5.5% via lab analysis; provide certificates to Customs for classification
• Ensure not packaged for retail sale as candy to avoid exclusion from this subheading
• Include commercial invoice detailing cocoa percentage and end-use (e.g
• bakery ingredient) to prevent misclassification