Colombian Cocoa Butter Substitute from Japan
Sugar-containing cocoa butter replacement made from Colombian ingredients under 1806.90.39. Qualifies for special tariff treatment via 9822.08.01 within annual quota limits. Used in chocolate production.
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
• Verify composition meets exact subheading specifications
• Track quota usage across related cocoa/sugar categories
• Include laboratory analysis for cocoa content verification