Caramel Toffee with Cream from Mexico
Chewy caramel toffee candies incorporating dairy cream and sugar, falling under HTS 1704.90.58.00 for non-cocoa sugar confections with dairy per Chapter 4 note 1. The boiled sugar base with milk derivatives defines it as dairy sugar confectionery. It is distinguished from plain caramels by qualifying dairy content.
Duty Rate — Mexico → United States
20.4%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Document dairy sourcing and composition to confirm Chapter 4 note 1 applicability; test for sucrose levels
• Ensure packaging labels dairy presence for FDA compliance; monitor for blended syrup exclusions