Flaked Corn for Tortilla Production from Japan
Flaked corn for tortilla production involves nixtamalized corn kernels rolled into thin flakes as intermediate for masa and tortillas. Under HTS 1104.23.00.00 as rolled worked corn grains before final grinding. Common in Mexican food manufacturing.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Specify 'intermediate goods only' on invoice to prevent retail misclassification
• Alkaline hydrolysis certificates for food safety compliance
• Optimal flake thickness 0.5-1mm for proper duty determination