Cepacol Extra Strength Sugar-Free Cough Drops from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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