Cocoa Fudge Cubes from Japan
Dense fudge squares made with cocoa and over 65% sugar, prepared as confection base. Classified in 1806.90.49 for high-sugar cocoa foods beyond basic chocolate.
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
• Use bulk packaging to qualify as preparation, not retail article
• Document dry weight sugar calculation method
• Check origin; Mexico exempt from certain quotas