Lemon Drop Candies from Canada
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.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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