Panama Cocoa Butter from Japan
Cocoa butter extracted from Panamanian cacao under 1806.10.55, eligible within the quantitative limits. This pure fat is used in chocolate manufacturing and qualifies under the FTA processed cocoa provisions.
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 fat content and purity specifications; provide cocoa origin documentation; track TRQ usage separately from cocoa powder imports