Butterscotch Milk Drops from Mexico
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 — Mexico → United States
18.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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