Commercial Croissant Dough Mix from Japan
A bulk dough mix for professional bakeries containing over 25% butterfat, designed for preparing croissants under heading 1905. It consists of flour, malt extract, and high butterfat content, not put up for retail sale. Classified under 1901.20.40.00 as a food preparation of flour and malt extract not containing significant cocoa.
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% via lab analysis for correct subheading; misclassification risks penalties
• Provide commercial invoices specifying non-retail bulk packaging and no cocoa content over limits
• Ensure FDA prior notice and facility registration for dairy-derived preparations to avoid holds