Belgian White Chocolate Truffles from Japan
Cream-filled white chocolate truffles from Belgium, exceeding 10% milk solids and 10% sugar by dry weight as per U.S. note 8 chapter 17. Entered under 2106.90.78.00 pursuant to note provisions for preferential sugar-containing dairy preparations. The composite nature and specific composition fit NESOI food prep criteria.
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
• Include analytical certificate verifying milk solids and sugar levels for CBP review
• Ensure country of origin marking as 'Product of Belgium' for note 8 qualification