Tapioca and Starch-Based Substitutes (Flakes, Grains, Pearls)

Under this SITC heading, all of these physical forms are grouped together, but at the HTS level the specific form and intended use can influence classification. Importers should confirm the precise product form and starch source with their customs broker, as misclassification between tapioca food products and raw cassava starch can result in different duty treatment.

Standard food entry documentation applies: a commercial invoice with full ingredient description, country of origin, and net weight; an FDA Prior Notice submission; and a Customs entry summary. If the pearls contain added sugar, coloring, or flavoring, those must be declared. Shipments may be subject to FDA sampling and examination, particularly for first-time importers or new foreign suppliers.