Cocoa Butter Milk Solid Emulsion from Japan
Emulsified blend of cocoa butter, cocoa mass, and low milk solids (<21%) for confectionery manufacturing bases. Classed in 1806.90.28.00 as other food prep containing cocoa, excluding retail candy. Used in bulk for processors.
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
• Document emulsion as intermediate good, not finished confection, for correct heading
• Ensure packaging indicates industrial quantities; retail packs trigger exclusion note
• Monitor US notes for quota countries (Ireland, UK) if product nears crumb specs