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Low-Carb Fudge Sauce Powder from Japan

Powdered fudge sauce base made from cocoa powder, artificial sweeteners, and stabilizers, reconstituted with liquid for dessert toppings. Falls under HTS 9823.10.37 as a USMCA good in subheading 2101.20.58, benefiting from implementation of note 10(b)(2) provisions for syrup preparations.

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

Maintain records showing USMCA regional value content calculations for preferential treatment eligibility

Labeling must clearly indicate reconstitution instructions to maintain syrup preparation classification

Avoid packaging that suggests ready-to-eat status, which could trigger 1901 classification