Cepacol Extra Strength Sugar-Free Cough Drops from Germany
Benzocaine and menthol cough drops sweetened artificially with sorbitol for numbing sore throats. HTS 2106.90.39.00 applies to these artificially sweetened versions as food preparations, distinguishing from local anesthetic drugs. Low drug concentration keeps them in Chapter 21.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Disclose any local anesthetics like benzocaine; may require FDA drug import alerts
• Label net weight and servings per chapter note exclusions for infant foods
• Monitor for reclassification if anesthetic exceeds candy thresholds