Sweetened Oolong Tea Concentrate from Japan
Liquid concentrate from oolong tea with added sugar exceeding chapter 17 note 3 threshold, entered via U.S. note 8. Primarily for beverage manufacturing. Classified in 2101.20.54.00 for tea extract basis and sugar provisions.
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
• Use Brix measurements to document sugar concentration accurately
• File entries well before quota exhaustion periods
• Segregate inventory to distinguish note 8-eligible from other entries