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