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Butterscotch Drops from Japan

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 — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Ensure FDA food safety filings alongside CBP

Monitor Federal Register for quota modifications

Batch documentation for dry amorphous form