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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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Document production process to prove note 8 country origin

Avoid repackaging post-import to maintain eligibility