Frozen Oatmeal Raisin Cookies from China
Sweet biscuits featuring oats, raisins, and spices, frozen after baking for convenience store distribution. Fits HTS 1905.31.00.29 as 'other' frozen sweet biscuits, prepared beyond Chapter 11 flours per heading 1904 note.
Duty Rate — China → United States
20%
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
• Document baking process to prove 'prepared' status beyond Chapter 11 meal or groats
• Ensure labeling distinguishes from dough products; include freeze date and thaw instructions