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GOODS ACROSS BORDERS

HS HEADING 1704

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.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

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.

1704.10

Sugar confectionery; chewing gum, whether or not sugar-coated, not containing cocoa

1704.90

Sugar confectionery; (excluding chewing gum, including white chocolate), not containing cocoa

Covered items classified under 1704

Chapter 17 classification notes

Sugar faces extensive tariff-rate quotas (US) and safeguard mechanisms (EU). Quota-licensed imports pay duty well below market price; over-quota rates are prohibitive.

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

Other headings in Chapter 17

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog