Danish Butterscotch Hard Candy with Milk from Germany
Hard butterscotch candies enriched with milk solids over 10% by weight and sugar content surpassing 65% dry weight. HTS 2106.90.74.00 covers this under additional U.S. note 7 to chapter 17 provisions for quota-controlled high-sugar entries. Suitable for specialty imported hard candies meeting composition rules.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Pre-validate quota availability through CBP systems before shipping note 7 entries
• Document milk solids calculation methodology to support over-10% classification