Chocolate-Dipped Gingerbread from Japan
Gingerbread pieces individually dipped in dark chocolate, balancing spice and cocoa. HTS 1905.20.00.00 applies unless cocoa exceeds 6% defatted per chapter notes.
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
• Calculate and declare cocoa content on defatted basis to confirm heading
• Separate chocolate from bakery value if possible for duty optimization
• Label for both allergens and avoid melting during transit