Frozen Bone-In Hickory Smoked Pork Shoulder from Japan
Frozen pork shoulders with bone in, hickory wood-smoked for processing, under HTS 0203.22.10.00. Smoking constitutes processing for tariff purposes in frozen swine meat cuts.
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
• Document smoking time/temperature for CBP review; declare as whole cuts not parts
• Pitfall: confusing with cooked products leading to 1602 reclass