Cocoa Glazed Pretzels from Japan
Crunchy pretzels coated in a sweet cocoa glaze made with chocolate and over 10% sugar by dry weight. Classified under HTS 1806.90.59.00 as a food preparation containing cocoa that doesn't fit specific subheadings for chocolate bars, blocks, or retail candies. The high sugar content aligns with additional U.S. note 3 to chapter 17.
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
• Verify sugar content exceeds 10% dry weight per U.S. note 3 to chapter 17 to avoid reclassification
• Provide lab analysis certificates confirming cocoa and sugar composition for customs clearance
• Avoid quantitative limits by ensuring not classified as low-fat chocolate crumb under US note