Frozen Roasted Garlic from Japan
Frozen roasted garlic is lightly roasted garlic cloves then frozen, a preparation beyond simple freezing without acetic acid. Thus under HTS 2004.90.85.85 for other frozen garlic.
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
• Document roasting as preparation step to justify 2004 over 0710
• Test for cooking effects like Maillard reaction if challenged
• Label 'roasted' clearly to avoid fresh claims