Peanut Butter Fudge Squares from Mexico
Sugar fudge squares swirled with peanut butter, cut and boxed for retail. HTS 1704.90.35.20 due to peanut butter in ready-for-consumption sweetmeats, retail put-up without cocoa. Creamy texture fits 'other confections' perfectly.
Duty Rate — Mexico → United States
15.6%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Fudge vs. caramel rulings common; provide recipe for CBP
• Retail unit size under 1kg typically qualifies 'put up'
• Sugar dry weight calculations mandatory for note 3 exclusions