Sugar Candy Drops from Germany
Small, individually wrapped sugar drops consist almost entirely of crystallized cane sugar with minimal flavorings, exceeding 65% sugar by dry weight per U.S. note 2. Classified in 1704.90.64.00 for entries under the limited provisions of additional U.S. note 7 due to quota controls on high-sugar imports. This is pure sugar confectionery, not containing cocoa.
Duty Rate — Germany → United States
12.2%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Submit polarity tests proving >65% sucrose for classification; apply for note 7 licenses early in quota year
• Label accurately to avoid FDA scrutiny on confectionery imports