Cocoa Sugar Drops from Japan
Hard candy drops made with cocoa powder and high sugar content exceeding 65% by dry weight, entered under HTS 1806.90.45.00 pursuant to U.S. note 7 provisions. These qualify as other food preparations containing cocoa with controlled sugar levels.
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
• Include certificates of analysis for sugar and cocoa percentages to meet additional U.S. note 7 requirements
• Track calendar year quotas specific to this subheading to prevent over-entry penalties
• Label products clearly as containing cocoa to distinguish from pure sugar candies