Frozen Corn Flake Clusters

Frozen clusters of roasted cornflakes mixed with honey and nuts, obtained by swelling and roasting maize flakes. Fits HTS 1904.90.0120 for frozen, otherwise prepared cereal products not put up for retail sale.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China14%+17.5%31.5%
🇲🇽Mexico14%+10.0%24%
🇨🇦Canada14%+10.0%24%
🇩🇪Germany14%+10.0%24%
🇯🇵Japan14%+10.0%24%

Alternative Classifications

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

1904.10.00Lower: 18.6% vs 31.5%

If unflavored plain cornflakes, not further prepared into clusters

Plain swelled cornflakes (cornflakes) have specific subheading before 'other' prepared forms.

1905.31.00Lower: 17.5% vs 31.5%

If put up for retail sale in consumer packs

Sweetened prepared cereal flakes for retail fall under 1905, not bulk 'other' preparations.

2008.19Lower: 27.9% vs 31.5%

If fruit/nut mix dominates over cereal base

Primarily fruit preparations shift from cereal chapter to chapter 20.

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Import Tips & Compliance

Document roasting/swelling process to distinguish from plain flakes in 1904.10; ensure frozen packaging specs

Test for milk solids if dairy-added; report kg cmsc if applicable per statistical note

Avoid misclassification as breakfast cereal sets; import as bulk frozen for food service