Danish Cream Caramels from Japan
Butter cream caramel candies from Denmark featuring high milk solids (>10%) and sugar per U.S. note 8 chapter 17. Classified 2106.90.78.00 as NESOI food prep entered under note provisions. Distinct from plain sugar candies due to dairy composition.
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%
Import Tips
• Provide spectrographic analysis for milk solids verification
• Retail packaging helps maintain NESOI status vs bulk
• Watch for seasonal quota exhaustion under note 3 limits