Tempered Corn Rolls from Japan
Tempered corn rolls are produced by moisture adjustment followed by rolling dry corn kernels into sheets for snack food bases. Under HTS 1104.23.00.00 as rolled worked corn before frying or baking. Used by tortilla chip manufacturers.
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
• Moisture content verification (18-22%) confirms tempering process
• Specify 'industrial intermediate' to avoid Chapter 19 snack duties
• Allergen-free certification increasingly required