Dark Chocolate Baking Chips from Japan
Semi-sweet dark chocolate chips designed for baking cookies, muffins, and desserts, containing less than 21% milk solids by weight. Classified under HTS 1806.90.28.00 as a food preparation containing cocoa with butterfat or milk solids, not for retail candy consumption. Excludes water content per statistical notes.
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
• Verify milk solids content via lab analysis to confirm <21% threshold; retain certificates for CBP review
• Ensure entry excludes retail candy packaging; provide commercial invoices specifying bulk industrial use
• Monitor annual quotas for low butterfat chocolate crumb; prefer Mexican origin to bypass limits