Milk Chocolate Covered Pretzels from Japan
Crunchy pretzels coated in milk chocolate, containing over 10% milk solids and over 10% sugar by dry weight. Classified under HTS 2106.90.80.00 as a food preparation not elsewhere specified, since it doesn't fit neatly into confectionery or bakery headings due to its composite nature.
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
• Verify milk solids and sugar content via lab analysis to confirm >10% thresholds for this subheading
• Provide detailed ingredient lists and nutritional labeling compliant with FDA requirements
• Avoid misclassification as confectionery (1806) by documenting composite preparation process