Sugar Cookies from Japan
Classic crisp sweet biscuits sprinkled with sugar crystals, ideal for holidays. HTS 1905.31.0049 covers these as 'other' sweet biscuits, exceeding simple flour milling of Chapter 11.
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
• Label with total sugars per FDA guidelines to prevent misbranding refusals
• Obtain prior notice via FDA system before vessel arrival
• Avoid classifying as wafers; document drop-cookie production method