Butterscotch Discs from Japan
Classic butterscotch hard candies made with butter, cream, and cane sugar over 10% dry weight. Classified in HTS 1704.90.54.00 for non-cocoa sugar confections as dairy products pursuant to chapter 4 note 10. High dairy butter and cream content qualifies it under dairy provisions.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document butter/cream ratios for chapter 4 note 10 compliance; check annual quota status
• Pitfall: Bulk packaging may reclassify as industrial syrup base
• Include polarity test for sugar verification