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%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
• Use bulk packaging to qualify as preparation, not retail article
• Document dry weight sugar calculation method
• Check origin; Mexico exempt from certain quotas