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
20.4%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Ensure FDA food safety filings alongside CBP
• Monitor Federal Register for quota modifications
• Batch documentation for dry amorphous form