Butterscotch Drops from Japan

Hard candies flavored with butterscotch, made from sugar and cream, dropped into small pieces. HTS 1704.90.35.90 applies as other sugar sweetmeats ready for eating, not qualifying as chocolate or syrup.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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Import Tips

• Document cream content below thresholds to prevent dairy Chapter 4 shift

• Use GS1 barcodes for traceability in quota-monitored entries

• Avoid molasses residues that mimic raw sugar polarimeter readings