High-Fat Chocolate Fudge Base from Japan
Uncooked base for fudge production, incorporating cocoa butter, cream, and milk solids over 5.5% fat. Under 1806.90.20.00 as other cocoa food prep excluding retail candy, for confectioners.
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
• Certify fat content independently; Customs may sample for verification
• Avoid Mexico origin if quota-sensitive, per US note exclusions
• Declare as 'unfinished preparation' to differentiate from finished fudge