Lemon Drops Hard Candy from Mexico
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 — Mexico → United States
20.4%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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