Frozen Rice Krispie Treats

Frozen squares made from puffed rice cereal bound with marshmallow and butter, prepared by swelling and roasting rice grains. Classified under HTS 1904.90.0120 as a frozen prepared cereal product beyond simple chapter 10 or 11 processing.

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.

1904.90.01Same rate: 31.5%

If not frozen, refrigerated or shelf-stable

Same prepared cereal product but excludes the 'frozen' statistical suffix, falling under non-frozen 'other'.

1901.90Lower: 16.4% vs 31.5%

If based on flour, groats, or meal rather than swelled/roasted whole grains

Heading 1901 covers flour/meal-based preparations, per chapter note (b), not swelled cereal products.

2106.90.99Lower: 13.9% vs 31.5%

If containing significant non-cereal ingredients like fruits/nuts exceeding cereal base

Shifts to food preparations NESOI if not primarily a swelled/roasted cereal product.

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Import Tips & Compliance

Verify preparation method exceeds chapter 11 (e.g

roasting/swelling plus binding) to avoid reclassification to uncooked cereals

Include lab analysis confirming no flour/groats base and frozen state upon import; provide processing records

Watch for cocoa content over 6% which shifts to heading 1806; label accurately for FDA compliance