Masa Harina from Japan
Masa harina is nixtamalized corn meal where ground product passes 95% through 2 mm sieve, qualifying as corn meal under 1103.13.00 despite alkali processing. Used for tortillas and tamales.
Duty Rate — Japan → United States
10%
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 nixtamalization process doesn't alter sieve classification criteria
• Provide ash content tests as lime processing may affect mineral deduction calculations
• Label as 'dehydrated nixtamalized corn flour' but classify per particle specs