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Heading 1704

Sugar confectionery (including white chocolate), not containing cocoa.

2 subheadings

Subheadings

Explanatory Notes

Sugar confectionery (including white chocolate), not containing cocoa

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chewing gum, whether or not sugar-coated These subheadings cover sweetened chewing gum, characterised by the presence of chicle gum or other similar non-edible products, irrespective of the form in which they are put up (slabs, sugar-coated lozenges, balls, etc.), including ‘bubble gum’.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances This subheading covers only liquorice extract containing by weight more than 10 % of sucrose, without the addition of any other sugars, flavourings or other substances, whether or not put up in the form of cakes, sticks, pastilles, etc. Liquorice extract prepared as confectionery by the...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

White chocolate See the HS Explanatory Note to heading 1704 , second paragraph, (6).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other These subheadings cover most of the sugar preparations commonly known as ‘sweets’ or ‘confectionery’. These preparations remain classified in these subheadings, even if they contain potable spirits or an alcohol-based liqueur. These subheadings also include pastes for the manufacture of fondant, marzipan, nougat, etc., which are semi-manufactured products used in confectionery and...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Pastes, including marzipan, in immediate packings of a net content of 1 kg or more See the HS Explanatory Note to heading 1704 , second paragraph, (4) and (9). This subheading includes sugar-coating or glazing mixes.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Throat pastilles and cough drops See the HS Explanatory Note to heading 1704 , second paragraph, (5).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Sugar-coated (panned) goods This subheading covers sugar confectionery goods, such as sugar-coated almonds with a hard sugar coating or shell. ‘Panned’ sweets are obtained by putting the centre of a sweet (for example, an almond) into a pan of sugar syrup; when the pan is rotated, the centre collects sugar. On cooling, the sugar forms a distinct outer coating.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery Gum confectionery and jelly confectionery are products made from gelling agents (such as gum arabic, gelatine, pectin and certain starches), together with sugar and flavourings. They take various forms, for example, human or animal shapes.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Boiled sweets, whether or not filled Boiled sweets are hard, sometimes brittle, and may be clear or opaque in appearance. They consist essentially of sugars which have been boiled and to which small quantities of other substances (except fats) have been added to achieve a large variety of flavours, consistencies and colours. Such products may also contain a central filling.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 17 Notes (3)
1. 1. This Chapter does not cover: • (a) Sugar confectionery containing cocoa (heading 18.06); • (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or • (c) Medicaments or other products of Chapter 30. Subheading Notes.
2. 1. For the purpose of subheading 1701.12, 1701.13 and 1701.14, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.
3. 2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

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