New Zealand Chocolate-Coated Fudge from Japan
Chocolate-dipped dairy fudge from New Zealand with over 10% milk solids and qualifying sugar content under chapter 17 note 8. Entered as 2106.90.78.00 food preparation pursuant to provisions. Coating doesn't change primary milk/sugar classification.
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
• Document production process to prove note 8 country origin
• Avoid repackaging post-import to maintain eligibility