Lemon Drops Hard Candy from Germany
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 — Germany → United States
10.4%
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
• 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