Marshmallow Fluff from Japan
Whipped sugar confection in jar form, spreadable and ready for direct consumption on toast or desserts, cocoa-free. Under HTS 1704.90.35 as other sugar sweetmeats for immediate use.
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
• Classify as ready despite jar form; not for further processing
• Dry weight analysis for sugar % to check note applicability
• Avoid 'syrup' labeling to prevent 1702 reclass