Australian Coffee Dairy Ice Cream from Japan
Smooth coffee-flavored dairy ice cream from Australian milk sources, imported pursuant to General Note 15 at HTS 2105.00.25.00. Contains requisite dairy solids per Chapter 4 definitions, excluding roasted coffee substitutes. Packaged for direct consumer sale.
Duty Rate — Japan → United States
20%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Exclude coffee substitutes per Chapter 21 note 1(b); pure extracts only
• Test for dairy thresholds; low content risks 2105.00.50.00
• Seasonal demand peaks require advance quota/GN15 planning