Butterscotch Milk Drops from Canada
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.
Duty Rate — Canada → United States
18.5%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Request advance classification ruling for butterscotch compositions
• Ensure sugar declaration references dry weight methodology
• Separate from quota-limited products under Ch. 17 notes