Lemon Drop Candies from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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