Chocolate Covered Marshmallows from Japan
Soft marshmallows enrobed in milk chocolate, containing over 65% sugar by dry weight and classified under HTS 1806.90.45.00 as a cocoa-containing preparation described in additional U.S. note 7 to chapter 17. These qualify for entry pursuant to quota provisions for high-sugar chocolate products.
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
• Verify compliance with additional U.S. note 7 to chapter 17 for quota eligibility and ensure entry documentation references the specific provision
• Provide lab analysis confirming over 65% sugar by dry weight and cocoa content to avoid reclassification
• Monitor annual quotas for high-sugar chocolate imports; Mexican products may have separate provisions