Brown Sugar Shortbread Mix from Japan
Dry blend for shortbread biscuits using brown sugar over 65% dry weight, flour, malt extract, not containing cocoa, for 1905 wares and entered pursuant to U.S. note 7. Correctly classified in 1901.20.55.00 due to high sugar and preparatory nature.
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
• Specify brown sugar type in docs; molasses content shouldn't alter sugar weight basis
• Maintain supply chain records proving U.S. note 7 quota compliance origin
• Avoid retail packaging that might suggest finished good status under 1905