New Zealand Strawberry Dairy Ice Cream from Japan
Strawberry-flavored dairy ice cream from New Zealand, made with fresh cream, milk, and real strawberry pieces, benefiting from GN15 tariff preferences. Packaged in retail tubs, it meets dairy product criteria under Chapter 4 note 1. HTS 2105.00.25.00 applies for such imported edible ice pursuant to general note provisions.
Duty Rate — Japan → United States
20%
Rate breakdown
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm GN15 status with exporter; non-qualifying entries default to higher MFN rates
• Provide compositional analysis proving dairy content to avoid audit delays
• Watch temperature control in shipping; spoilage leads to refusals at port