2106.90.28.00/Custard Filling Butter Substitute/Japan

Custard Filling Butter Substitute from Japan

Solid fat blend for bakery custard fillings, incorporating over 15% butter-derived oils and more than 10% milk solids for rich mouthfeel. HTS 2106.90.28.00 applies as it's a specialized food preparation mimicking butter in desserts, excluded from pure dairy or baking powder categories. Commonly used in pies and pastries.

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%

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Import Tips

• Submit production recipes to CBP if challenged, emphasizing butter substitute function over pure shortening

• Comply with FSMA requirements by including supplier food safety certifications

• Avoid common pitfall of undervaluing shipments; declare full retail potential for accurate duty assessment