Australian Condensed Milk Toffee from Japan
Toffee made with Australian condensed milk, exceeding milk solids and sugar thresholds of U.S. note 8 chapter 17. 2106.90.78.00 classification for entry under provisions as NESOI prep. Condensed milk base fits dairy criteria perfectly.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• FDA prior notice required for dairy content
• Confirm dry weight basis for sugar calc