1103.13.00/Masa Harina/Japan

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

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

• 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