Lime Drop Hard Candy from Japan
Green lime-flavored hard drops primarily cane sugar, >65% dry weight with flavoring and color. 1701.91.42.00 for GN15 provisions on flavored sugar articles.
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
• Polariscope test for sucrose polarity; ensure not for further processing
• Pitfall: Set sales as retail may invoke note exceptions