Hazelnut Wafers from Japan
Crispy wafers layered with hazelnut cream filling, made from baked wafer sheets sandwiched post-production. Classified HTS 1905.32.00 as wafers since base structure is wafer, prepared beyond basic flours.
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
• Document nut allergen separation in production to meet FDA prior notice requirements
• Provide filling percentage breakdown; excess fat content risks reclass to 1905.90
• Use moisture-proof packaging for cream-filled items to avoid mold during transit