Frozen Chocolate Chip Cookies from Japan
Pre-baked sweet biscuits loaded with chocolate chips, fully frozen for extended shelf life and easy baking. Classified under HTS 1905.31.00.29 as frozen sweet biscuits, distinct from fresh bakery items due to their frozen state and preparation beyond basic dough.
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 product is fully baked and frozen, not raw dough, to avoid reclassification under heading 1905.90
• Include lab analysis confirming sweet biscuit composition (flour, sugar > basic grains) and frozen status on entry docs
• Watch for cocoa content; if >6% defatted basis, may shift to heading 1806 per chapter notes