High-Sugar Chocolate Chip Cookie Mix from Japan
Dry baking mix for cookies containing flour, malt extract, and over 65% sugar by dry weight, with less than 40% cocoa on defatted basis. Classified under HTS 1901.20.60.00 for mixes of flour and malt extract intended for bakers' wares like cookies in heading 1905. Includes inclusions like chocolate chips but remains a preparation for end-user mixing.
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
• Test for cocoa content under 40% defatted basis and sugar over 65% dry weight to stay in this subheading
• Provide certificates of analysis for allergens like wheat and potential trace cocoa to meet FDA import requirements