Heading 1704

Sugar confectionery (including white chocolate), not containing cocoa

14 declarable lines

Heading 1704 covers sugar confectionery, including white chocolate, that does not contain cocoa. Chewing gum sits in its own subheading at 1704.10, and all other items fall under 1704.90, which splits by product type (candied nuts, cough drops), by retail packaging, and by dairy and sugar content thresholds tied to the chapter 17 and chapter 4 additional U.S. notes.

Products in this heading

Chewing gum, sugar-coated or not
Candied nuts and candied fruit
Cough drops and throat lozenges
Gummy and jelly candies
Hard candy and lollipops
Marshmallows
Peanut brittle and nut confections
Licorice and fondant pieces

How to choose the right subheading

Whether the item is chewing gum, which always goes to 1704.10.00.00.
Whether the item is candied nuts or a cough drop, which have their own lines under 1704.90.
Whether the item is put up for retail sale, which separates 1704.90.35.20 and 1704.90.35.50 from 1704.90.35.90.
Whether the item contains dairy products described in additional U.S. note 1 to chapter 4, which leads to 1704.90.54.00 or 1704.90.58.00.
The sugar content by dry weight, over 65% or over 10%, which drives the remaining 1704.90 lines.

Often confused with

Cane or beet sugar sold as plain solid sugar
Unflavored sugar in solid form stays in heading 1701.
Heading 1701
Sugar syrup without added flavoring or coloring
Syrups, artificial honey and caramel are covered by 1702.
Heading 1702
Molasses from sugar extraction or refining
Molasses has its own heading.
Heading 1703
Chocolate and other cocoa-containing confectionery
Products containing cocoa are excluded from 1704 and fall in chapter 18.
Heading 1806
Cookies, biscuits and other baked goods
Baked sweet goods are classified in 1905, not as sugar confectionery.
Heading 1905

Frequently asked questions

What is the HTS code for chewing gum?

Chewing gum, whether or not sugar-coated, is classified under 1704.10.00.00. The general (MFN) duty rate is 4%.

What is the duty on retail-packed candy containing peanuts?

Confections put up for retail sale that contain peanuts, peanut butter or peanut paste are classified under 1704.90.35.20. The general (MFN) duty rate is 5.6%.

How do I classify cough drops?

Cough drops are classified as confections or sweetmeats ready for consumption under 1704.90.25.00. The general (MFN) duty rate is Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.