Butterscotch Milk Drops from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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