Sugar Dusted Licorice Twists from Mexico
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 — Mexico → United States
18.5%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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