Soybean Shortening Blend from Japan
A commercial baking shortening made from artificial mixtures of soybean oil and palm oil fractions, containing over 5% soybean oil by weight. Classified under HTS 1517.90.10.80 as an edible preparation of multiple fats from headings 1501-1515, distinct from heading 1516 products. Used in pie crusts and pastries for its flakiness.
Duty Rate — Japan → United States
18%
Rate breakdown
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify exact soybean oil content via lab analysis to confirm >5% threshold for this subheading
• Provide FDA prior notice and ensure labeling meets 21 CFR 101 for fat declarations
• Avoid misclassification as margarine by confirming no dairy and non-spreadable consistency