Dutch Milk Fudge Bites from Japan
Soft milk fudge confectionery bites from the Netherlands, containing over 10% milk solids and qualifying sugar levels per additional U.S. note 8 to chapter 17. Classified in 2106.90.78.00 as food preparations NESOI entered under note provisions. High dairy integration requires this specific tariff treatment.
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
• Submit entry summary with reference to U.S. note 8 for TRQ license if required
• Test for moisture content as it affects dry weight sugar calculations