Mocha Latte Base Concentrate from Japan
Frozen or liquid concentrate blending coffee extracts, cocoa, and sweetened dairy components with over 10% sugar solids. HTS 2101.12.5800 applies due to coffee basis with Chapter 17 sugar note applicability. Used by cafes for quick latte preparation.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Submit formulations showing coffee extract as primary character; refrigerate during transit to maintain classification; differentiate from ice cream mixes which go to 2105