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%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
• 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