Éclair from Japan
Choux pastry shell filled with cream and topped with chocolate icing. HTS 1905.90.10.90 covers this as other pastry, not exceeding cocoa limits of chapter notes.
Duty Rate — Japan → United States
0%
Rate breakdown
9903.05.870%Universal product exemption, description-limited (U.S. note 52(c))
Import Tips
• Refrigeration mandatory; include stability tests in filing
• Avoid 1806 reclass if chocolate is topping only, not coating per note
• Detailed recipe disclosure prevents disputes