Sugar Candy Drops from Mexico
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 — Mexico → United States
22.2%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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