Panamanian Toffee from China
Sugar and butter toffee candies produced in Panama under 1704.90.78, qualifying for preferential treatment. This chewy confection enters duty-free within the annual sugar quota limits established by U.S. note 35.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document sugar content for raw value calculation; comply with individual wrapping requirements if applicable; monitor cumulative confectionery imports