Evaporated Filled Milk with Sugar from Japan

Evaporated milk partially replaced with vegetable fat and sweetened, entered pursuant to U.S. note 10 provisions. Used in baking mixes and canned goods. Classified here as other concentrated dairy with sweetening under the specified quota.

Duty Rate — Japan → United States

27.5%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Document fat replacement ratio to justify classification; apply for quota license early in calendar year; avoid common pitfall of misdeclaring as pure milk product