Frozen Strawberry Filled Wafers from Japan
Thin wafers enclosing strawberry fruit filling, flash-frozen for extended shelf life. Falls under HTS 1905.32.00.29 as frozen wafers, processed beyond chapter 11 flours or meals per chapter 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 documentation on fruit content and processing to distinguish from simple pastry fillings in other subheadings
• Use insulated shipping containers to prevent thawing, as partial defrost shifts classification to unfrozen 1905.31
• Ensure compliance with country-of-origin labeling for fruit components if blended from multiple sources