Fruit-Flavored Hard Candies from Germany
Hard boiled candies with fruit flavors and over 65% sugar by dry weight, prepared from sugar syrups with flavor extracts. Classified in 2106.90.94.00 as NESOI food prep due to flavoring complexity beyond simple sugar products.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Conduct sugar content testing per US note 2 to Ch. 17 to substantiate >65% threshold
• Ensure packaging complies with child-resistant requirements if marketed to children
• Declare as food preparation, not candy, to avoid higher Chapter 17 duties