2106.90.76.00/Butterscotch Milk Drops/Japan

Butterscotch Milk Drops from Japan

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 — 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%

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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