Butterscotch Drops from Mexico
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 — Mexico → United States
20.4%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Ensure FDA food safety filings alongside CBP
• Monitor Federal Register for quota modifications
• Batch documentation for dry amorphous form