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Beef Brisket Returned After Export for Slicing from Japan

U.S. beef brisket exported frozen, sliced to specification abroad, and returned frozen without curing or smoking. HTS 9801.00.10.15 applies to this Chapter 2 meat returned within 3 years post simple slicing operations only. Product remains essentially raw beef in character.

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

Maintain chain of custody records from export to return; declare slice thickness specs as non-manufacturing; use ACE system for precise HTS reporting to avoid reclassification