Lemon Drops Hard Candy from China
Intensely sweet hard candies flavored with lemon oil and citric acid, dominated by over 65% dry weight crystalline sugar from beets. HTS 1704.90.68.00 designates them as high-sugar, non-cocoa confections per Chapter 17 criteria. The boiled sugar base exceeds quota thresholds.
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
• Reference Secretary of Agriculture quotas in entry docs; track fiscal year limits
• Avoid Note 7 prohibited subheadings by confirming exact sugar %
• Declare as 'other' high-sugar to prevent default to banned categories