Flavored Hard Candy Drops from China
These are solid sugar candies in drop form, flavored with fruit essences like cherry or lemon and containing over 65% sugar by dry weight. They fall under HTS 1701.91.48.00 as cane or beet sugar in solid form with added flavoring matter, exceeding the sugar threshold in additional U.S. note 2 to chapter 17. The high sucrose content and flavor addition distinguish them from plain sugars.
Duty Rate — China → United States
22.6%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Verify sugar content exceeds 65% by dry weight via lab analysis to meet note 2 requirements; obtain certificates for quota eligibility under additional U.S. notes
• Avoid misclassification as retail-packaged consumer goods exempt from quotas
• Ensure flavoring is declared to prevent reclassification as mixtures