Shortbread Biscuits from Japan
Rich, buttery biscuits made with flour, butter, and sugar, cut into fingers or rounds. Classified in 1905.31.00 for sweet biscuits, processed beyond simple meal per heading notes.
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
• Provide dairy import permits if butter content exceeds thresholds
• Label fat content accurately to prevent reclassification as pastry (1905.90)
• Avoid bulk packing mislabeled as dough, which could go to 1905.90 dough subheading