Butterscotch Milk Drops

Hard candy drops flavored with butterscotch, featuring >10% milk solids and >65% dry sugar. Classified under 2106.90.76.00 per the specific milk and high-sugar criteria in the tariff.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8.5%+17.5%26%
🇲🇽Mexico8.5%+10.0%18.5%
🇨🇦Canada8.5%+10.0%18.5%
🇩🇪Germany8.5%+10.0%18.5%
🇯🇵Japan8.5%+10.0%18.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1704.90.58Higher: 27.9% vs 26%

If sugar content not over 65%

Standard sugar candy classification without special sugar note.

2106.90.72Same rate: 26%

If milk solids 5.5-10% range

Progressive milk content subheadings apply.

1905.90Lower: 14.5% vs 26%

If containing flour or cereal binders

Bread/communion wafers or similar go to Chapter 19.

Not sure which classification is right?

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Import Tips & Compliance

Request advance classification ruling for butterscotch compositions

Ensure sugar declaration references dry weight methodology

Separate from quota-limited products under Ch. 17 notes

Related Products under HTS 2106.90.76.00