Frosted Corn Flake Clusters from Japan
Pressed uncooked corn flakes lightly coated with sugar syrup and clustered, classified 1901.20.60 when flakes predominate. USMCA entry under 9823.10.28 requires note 10(b)(2) origin compliance. Syrup coating minimal to maintain flake classification.
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
• Ensure cereal flakes > sugar coating by weight,USMCA origin declaration for note 10(b)(2) goods,Prepare lab analysis for sugar content disputes