Fruit-Flavored Hard Candies from Japan
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 — 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
• 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