Frozen Beefsteak Tomato Slices from Japan
Large beefsteak tomatoes sliced and frozen after boiling in water, used in pizzas or stews. HTS 0710.80.50.00 applies to these frozen tomatoes entered Nov 15 to end of February. They are cooked by steaming or boiling but remain vegetables, not prepared foods.
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
• Include blanching/processing records to prove they qualify as 'uncooked or cooked by steaming/boiling'
• Check for seasonal tariff-rate quotas; exceedance may trigger higher over-quota duties
• Use ISF filings early for frozen goods to prevent port delays and demurrage fees