Dairy Butterscotch Disks from China
Hard butterscotch candies made with brown sugar, butter, and cream, classified in HTS 1704.90.58.00 as other dairy sugar confections without cocoa. The butter and cream qualify it under Chapter 4 dairy notes for this subheading. Primarily sugar-based with dairy for flavor and texture.
Duty Rate — China → United States
27.9%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Provide certificates verifying no cocoa and dairy specs matching note 1 to chapter 4
• Label for trans fats from dairy if applicable; adhere to sugar import quotas