Sugar Dusted Licorice Twists from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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