Margarine Cheese Spread with Malt Extract from Japan
A creamy spread made from margarine blended with cheese and fortified with malt extract for flavor and texture. Classified under HTS 1901.90.33.00 as a food preparation of malt extract and dairy components (headings 0401-0404), entered under general note 15 provisions for special tariff treatment. It contains less than 5% cocoa and is not put up for retail sale.
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
• Verify eligibility under General Note 15 and obtain necessary certificates for preferential tariff treatment
• Ensure lab analysis confirms less than 5% cocoa on defatted basis and proper declaration of milk solids content
• Avoid misclassification as retail-packed spreads which may fall under heading 1905; provide bulk packaging documentation