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1102.20.00.00/Yellow Corn Masa Flour/Japan

Yellow Corn Masa Flour from Japan

Alkaline-treated corn flour (nixtamalized) ground to fine consistency, used for authentic tortillas and tamales. Meets HTS 1102.20.00.00 as corn flour despite processing, provided it retains pure cereal flour character without Chapter 19 exclusions.

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%
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Import Tips

• Include processing details (nixtamalization) in documentation but confirm it doesn't alter to 'prepared flour' status

• Test for moisture and purity to prevent reclassification; use FDA prior notice for food imports