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%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
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