Chocolate Ice Cream Mix Base from Japan
Dry powder base with cocoa powder, milk solids, and butterfat for commercial ice cream production, not packaged for retail candy. HTS 1806.90.30.00 covers such non-confectionery cocoa food preps.
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
• Declare as unfinished food prep to avoid finished confection duties
• Provide recipe breakdown showing cocoa/milk ratios for CBP review
• Register with FDA for frozen dessert precursors