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1704.90.78.00/Butterscotch Drops/Canada

Butterscotch Drops from Canada

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.

Duty Rate — Canada → United States

20.4%

Rate breakdown

9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
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Import Tips

• Ensure FDA food safety filings alongside CBP

• Monitor Federal Register for quota modifications

• Batch documentation for dry amorphous form