High-Sugar Shortbread Baking Mix from Japan
Mix of flour, malt extract, and exceeding 65% sugar for shortbread cookies under 1905. Classified HTS 1901.20.60.00 as food prep of goods from chapters 10/11 with high sugar, low/no cocoa. Traditional Scottish-style recipe base.
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
• Provide detailed recipe breakdown showing flour/starch/malt ratios for customs review
• Comply with FSMA foreign supplier verification for all ingredients
• Ensure no cocoa addition pushes it over 40% defatted limit