Butterscotch Drops from Germany
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 — Germany → United States
10.4%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Ensure FDA food safety filings alongside CBP
• Monitor Federal Register for quota modifications
• Batch documentation for dry amorphous form