Panamanian Beverage Base from Japan
Sugar-sweetened beverage preparations from Panama classified in 2106.90.46, qualifying for special tariff treatment. These powdered mixes for soft drinks benefit from the FTA sugar quota provisions.
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
• Calculate sugar content for quota attribution; provide formulation showing qualifying sugar percentage; ensure food facility registration with FDA