Butterscotch Disks from Japan
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 — 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
• Verify brown sugar and butter content documentation
• Use flavor-sealed wrappers for freshness
• Avoid dairy quota confusion with proper HTS declaration