Lemon Drop Candies

Solid lemon-flavored candies from beet sugar with yellow coloring, over 65% sucrose by dry weight. Falls under 1701.91.42.00 for flavored sugars entered via General Note 15, distinguishing from quota-limited entries.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6%+17.5%23.5%
🇲🇽Mexico6%+10.0%16%
🇨🇦Canada6%+10.0%16%
🇩🇪Germany6%+10.0%16%
🇯🇵Japan6%+10.0%16%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1701.91.54Same rate: 23.5%

If over 10% but under 65% sugar

Reduced sugar level moves to other flavored sugar subheading with quantitative limits per additional U.S. note 3.

1806.90.45Lower: 21% vs 23.5%

If mixed with chocolate as coating

Chocolate incorporation changes primary classification to chocolate preparations over 65% sugar, subject to separate quotas.

2106.90.92Higher: 27.5% vs 23.5%

If prepared for retail with multiple flavors in one package

Retail-ready mixed articles over 10% sugar fall under food preps if not principally crystalline sugar form.

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Import Tips & Compliance

Provide polarity and sucrose analysis certificates; confirm GN15 eligibility to bypass TRQ

Watch for moisture content affecting dry weight calculations

Pitfall: Importing in consumer packaging may trigger retail set rules