Frosted Corn Flakes Cereal from China
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.
Duty Rate — China → United States
21.1%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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