Sweetened Black Tea Concentrate from Japan
A concentrated liquid extract from black tea leaves, sweetened with over 65% sugar by dry weight, used for diluting into iced tea beverages. Classified under HTS 2101.20.44.00 as a tea-based preparation meeting U.S. note 7 to chapter 17 for sugar-containing imports. It qualifies due to its high sugar content and entry provisions for specific sugar quota articles.
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
• Verify compliance with additional U.S. note 7 to chapter 17 for quota entry and obtain necessary certificates of eligibility
• Provide detailed sugar content analysis (over 65% dry weight) and tea base composition in import documentation
• Avoid misclassification as flavored tea (0902) by ensuring no added flavors beyond base tea extract