Butterfat-Enriched Croissant Dough Mix from Japan
A commercial dough mix for bakeries containing over 25% butterfat, designed for producing croissants under heading 1905. Classified under HTS 1901.20.30.00 as it meets additional U.S. note 3 provisions for high-butterfat mixes not for retail sale, derived from flour, groats, or malt extract without exceeding cocoa limits.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify butterfat content exceeds 25% by lab analysis to qualify under this subheading and U.S. note 3 entry provisions
• Provide certificates of analysis confirming no cocoa or less than 40% on defatted basis, plus dairy origin documentation
• Avoid retail packaging to prevent reclassification; common pitfall is insufficient proof of commercial bakery use