Guava Cooking Paste for Bakery from China

Industrial guava paste cooked with sugar for use in bakery fillings like empanadas or cakes. HTS 2007.99.50.10 covers guava pastes regardless of end use, confirmed by cooking process. Supplied in bulk pails for commercial bakers.

Duty Rate — China → United States

26.3%

Rate breakdown

9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.03.030%Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter

Import Tips

Specify commercial end-use in entry docs to avoid retail misclassification; ensure HACCP plans for food safety

Pitfall: bulk over 20kg may trigger different valuation