Chocolate Covered Macadamia Nuts from Japan
Whole macadamia nuts dipped in milk chocolate, preserved with added sugar. Specifically identified as macadamia under HTS 2008.19.90.10 despite coating.
Duty Rate — Japan → United States
17.9%
Rate breakdown
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document chocolate as minor coating (<50%) to maintain nut classification
• Comply with both nut and chocolate import temperature controls
• Include melt-proof packaging specifications in shipping manifests