Cocoa Toffee Brittle from Japan
Crunchy toffee infused with cocoa powder, exceeding 65% sugar content. Fits 1806.90.49 as high-sugar food preparation containing cocoa.
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
• Lab test for butterfat to avoid quota subheadings
• Declare commercial quantities for preparation status
• Include recipe formulation in entry docs