Sugar Wafers from Japan
Delicate, icing-sugar-dusted wafers ideal for tea time. HTS 1905.32.0049 covers these as 'other' wafers, prepared extensively from flours into thin, crisp forms 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
• Ensure sugar dusting is noted as 'otherwise prepared' to fit heading 1904 exclusion criteria
• Use HS explanatory notes on wafer thinness for binding rulings if challenged
• Check for starch content to avoid potato flour mix-ups under chapter 11