1905.32.00.21/Frozen Chocolate Peanut Wafers/Japan

Frozen Chocolate Peanut Wafers from Japan

Crispy wafers layered with peanut butter and chocolate coating, maintained in frozen state for freshness. Falls under HTS 1905.32.0021 for frozen waffles/wafers with peanut products, as cocoa content stays below exclusion threshold per chapter notes.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Calculate with your customs value Verify classification with AI

Import Tips

• Test for cocoa percentage to avoid 1806 reclassification; chapter note strictly limits to under 6% defatted basis

• Provide frozen storage proofs like bill of lading temp logs; CBP often inspects for thawing evidence

• Ensure supplier certs detail peanut sourcing to comply with FDA import alerts on aflatoxins