Cocoa Sugar Paste for Confectionery from Japan
Thick paste blending cocoa powder with over 65% sugar, used in candy production. Falls under HTS 1806.90.49 as other high-sugar cocoa food preparation per heading 1806 note.
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 manufacturing specs showing intended use beyond retail consumption
• Test for exact sugar percentage; misclassification risks re-assessment
• Declare as industrial preparation to avoid retail candy duties