PEZ Dispenser Refills from Germany
PEZ candy refills are small, brick-shaped sugar tablets in fruit flavors, sold in plastic dispensers or refill packs for retail consumption without preparation. They classify under HTS 1704.90.35.50 as other non-cocoa confections or sweetmeats put up for retail sale, distinct from the dispenser toy component. This ensures proper tariff treatment for the candy portion as ready-to-eat sugar sweets.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Separate candy from dispenser in declarations if imported as sets to classify candy under 1704 and toy under Chapter 95
• Monitor for blended syrup exclusions in U.S. notes to confirm pure confection status