British Treacle Toffee with Cream from Japan
Traditional treacle toffee incorporating cream for milk solids content over 10%, with sugar exceeding 65% dry weight. Entered under HTS 2106.90.74.00 pursuant to U.S. note 7 to chapter 17 for high-sugar confection imports. This subheading controls specialty toffee entries meeting dual sugar-milk criteria.
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
• Use accredited lab testing for precise dry weight sugar analysis required for this subheading
• Include note 7 provision reference on all import documentation and entry summary
• Watch for misdeclaration of milk solids leading to higher duties under general provisions