Sugar Dusted Licorice Twists from Germany
Twisted licorice candies made from molasses, flour, and sugar, dusted with powdered sugar exceeding 10% dry weight. Classified in 2106.90.97.00 as composite food preparation nesoi, not pure sugar or spice products. The multi-ingredient formula distinguishes it from Chapter 17.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Document licorice root extract content to justify Chapter 21 over Chapter 17; test for sugar quota applicability
• Avoid bulk packaging that might classify as industrial flavoring
• Monitor for wheat content labeling under FDA rules