Butterscotch Drops

Small hard butterscotch candies with over 10% dry weight sugars per note 3, classified 1704.90.78.00 without cocoa. Golden color from browned sugar.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
πŸ‡¨πŸ‡³China10.4%+17.5%27.9%
πŸ‡²πŸ‡½Mexico10.4%+10.0%20.4%
πŸ‡¨πŸ‡¦Canada10.4%+10.0%20.4%
πŸ‡©πŸ‡ͺGermany10.4%+10.0%20.4%
πŸ‡―πŸ‡΅Japan10.4%+10.0%20.4%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1704.90.90Higher: 45.4% vs 27.9%

If low sugar content

Under note 3 limits.

2101.12.54Lower: 27.5% vs 27.9%

If blended syrup extracts

Liquid flavor bases go to Chapter 21.

1702.90.90Higher: 40.1% vs 27.9%

If syrupy consistency

Not fully congealed sugar products.

Not sure which classification is right?

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Import Tips & Compliance

β€’ Ensure FDA food safety filings alongside CBP

β€’ Monitor Federal Register for quota modifications

β€’ Batch documentation for dry amorphous form