Frosted Corn Flakes Cereal

A ready-to-eat breakfast cereal made by roasting corn grits and coating them with sugar derived from cane or beet sources. This product falls under HTS 1904.10.00.40 as it is a prepared food obtained by the swelling or roasting of cereal products and contains added cane/beet sugar. It is processed beyond simple flaking to include sugar coating for sweetness.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China1.1%+17.5%18.6%
🇲🇽Mexico1.1%+10.0%11.1%
🇨🇦Canada1.1%+10.0%11.1%
🇩🇪Germany1.1%+10.0%11.1%
🇯🇵Japan1.1%+10.0%11.1%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1904.90.01Higher: 31.5% vs 18.6%

If no cane or beet sugar added, only other sweeteners

Products without cane/beet sugar fall under the general prepared cereals subheading excluding this specific sugar type.

1806.90Lower: 16% vs 18.6%

If containing more than 6% cocoa on defatted basis

Chapter note excludes preparations with significant cocoa content, directing to chocolate preparations in Chapter 18.

2106.90.36.00Lower: 17.5% vs 18.6%

If sold as a flavored snack food rather than breakfast cereal

End-use as retail snack shifts to food preparations not specifically cereals under 21.06.

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Import Tips & Compliance

Verify sugar content declaration exceeds threshold for cane/beet sugar to confirm 1904 classification; provide lab analysis if challenged by customs

Ensure nutritional labeling complies with FDA requirements for imported breakfast cereals to avoid detention