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Canned Corned Beef Returned Empty for Reloading from Japan

Empty corned beef cans exported from U.S. containing raw brisket, processed (cooked/brined) abroad, but qualifies as returned U.S. meat product under strict documentation. HTS 9801.00.10.15 for Chapter 16 products returned within 3 years despite cooking if proven U.S. origin pre-export. Note: Cooking typically disqualifies.

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

Rare use—requires ironclad proof cooking didn't advance value; prefer 9802 for warranty processing; consult CBP ruling in advance