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Danish Butterscotch Hard Candy with Milk from Japan

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 — 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

Pre-validate quota availability through CBP systems before shipping note 7 entries

Document milk solids calculation methodology to support over-10% classification