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%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
• 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