Butterscotch Disks from Canada
Classic butterscotch hard candies with over 65% sugar and butter flavor. NESOI 2106.90.94.00 due to dairy-sugar composite beyond simple confections.
Duty Rate — Canada → United States
18.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify brown sugar and butter content documentation
• Use flavor-sealed wrappers for freshness
• Avoid dairy quota confusion with proper HTS declaration