Cocoa Dairy Frosting Concentrate from Japan
Concentrated paste for frostings, with cocoa and high-butterfat dairy solids. Classifies in HTS 1806.90.20.00 for preparations containing over 5.5% butterfat, bulk non-candy form.
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
• Include dilution ratios in documentation to prove industrial dilution use
• Monitor EU/Ireland origins for potential quota advantages per US notes
• Ensure no egg content to stay out of 1806.90.55