Lemon Drops Sugar Candy from Japan
Classic lemon drops are crystalline sugar candies with citric acid flavoring, boasting over 65% dry weight sugar from cane or beets in solid form. Classified in HTS 1701.91.44.00 due to added flavoring and compliance with U.S. note 7 for quota-controlled high-sugar imports. They differ from syrups or low-sugar mixes by their high purity and solid structure.
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
• Provide polarimeter readings and sucrose analysis to confirm >65% sugar; secure note 7 entry license
• Label flavor origin to prevent mixing with Chapter 21 items
• Beware zero quota for non-designated origins per note 7