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%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
• Lab test for butterfat to avoid quota subheadings
• Declare commercial quantities for preparation status
• Include recipe formulation in entry docs