Cocoa Fudge Bites from Japan
Soft fudge pieces flavored with cocoa powder and high sugar content over 10% dry weight. Classified in HTS 1806.90.59.00 for other sugar-containing cocoa preparations not matching bars or specific confections. Distinct from pure chocolate products.
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
• Submit compositional breakdown showing >10% sugar to justify chapter 18 placement
• Ensure packaging doesn't imply retail candy status triggering different subheadings
• Monitor for chapter 17 note 3 sugar quotas if sugar content dominates