Sugar confectionery (including white chocolate), not containing cocoa
In plain English
This category covers sweet treats made with sugar that do not include cocoa. It separates these items into two groups based on whether they are chewing gum. One group consists specifically of chewing gum, regardless of whether it has a sugar coating. The other group includes all other sugar confectionery, such as white chocolate, but excludes chewing gum.
6-digit subheadings (2)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Covered items classified under 1704
- 1704.10Chewing Gum— country-by-country customs rules
Chapter 17 classification notes
Frequent misclassification in this chapter
Chocolate confectionery: Chapter 18 (cocoa). Sugar-free gum and sweeteners: still 1704.10 for gum, 2106 for aspartame-based sugar-free powders.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database