Sugar Pearls for Baking from Japan
Tiny spherical sugar pearls are crystallized sucrose grains used as cake decorations, exceeding 65% sugar by dry weight per note 2. They enter HTS 1704.90.64.00 pursuant to note 7 provisions despite decoration exception if quota-applicable. Non-cocoa sugar confectionery.
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
• Distinguish from cake decorations via intended bulk use; test sugar purity
• Quota tracking essential—use USDA portals