Dairy Butterscotch Disks from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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