Milk Chocolate Covered Pretzels from Japan
Crunchy pretzels coated in milk chocolate, containing over 10% milk solids from the chocolate coating. Classified under HTS 2106.90.66.00 as a food preparation not elsewhere specified, featuring dairy products from chapter 4 note 1 like milk powder in the chocolate. The milk solids content exceeds the threshold, distinguishing it from plain confections.
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
• Verify milk solids content via lab analysis to confirm >10% threshold and chapter 4 dairy note compliance
• Provide detailed ingredient breakdown and certificates of analysis to avoid reclassification to chocolate headings
• Watch for additional U.S. note 1 dairy quotas; ensure product isn't subject to over-quota duties