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
9903.03.0110%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
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