Butterscotch Discs from Mexico
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 — Mexico → United States
22.2%
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 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