New Zealand Dairy Toffee Candy from Japan
Hard toffee candies from New Zealand featuring dairy cream, with over 10% milk solids and sugar content described in U.S. note 8 to chapter 17. Classified under 2106.90.78.00 as qualifying food preparations entered pursuant to note 8 provisions for tariff-rate quota access. The high milk and sugar composition distinguishes it from standard confectionery.
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
• Provide documentation confirming compliance with chapter 17 additional U.S. note 8 for quota eligibility
• Label accurately to reflect milk solids percentage; mislabeling leads to FDA holds
• Monitor aggregate entries under note 3 limits to prevent over-quota duty spikes