Chocolate Covered Nuts from Japan
Whole nuts enrobed in milk chocolate with added sugar exceeding 10% by dry weight. Falls under HTS 1806.90.59.00 as other cocoa-containing food preparations beyond standard chocolate forms. Not qualifying as retail candy or specific articles.
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
• Label nut type and chocolate composition clearly to prevent misclassification as plain nuts
• Include FDA prior notice for food imports and ensure allergen declarations
• Test for butterfat content to confirm exclusion from quantitative limitations in US note