Butterscotch Drops from Mexico
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 — Mexico → United States
15.6%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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