Heading 1704 · Chapter 17

Sugar confectionery without cocoa, including white chocolate

This heading covers sugar confectionery that does not contain cocoa, including white chocolate. Chewing gum is included here as a product type, while the other subheading excludes chewing gum.

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Official tariff text

Sugar confectionery not containing cocoa, incl. white chocolate

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Step 1 · Section IV Prepared foodstuffs; beverages, spirits and vinegar…
What kind of product is it: a prepared food product made from meat, fish, crustaceans, molluscs, other aquatic invertebrates or insects; sugar or a sugar product; cocoa or a product made from cocoa; a product made from grain, flour, starch or milk, or baked goods; a product made from vegetables, fruit, nuts or other plants or plant parts; another food-industry product; a beverage, ethanol or vinegar; a food-industry residue or waste product or prepared animal feed; tobacco, a manufactured tobacco substitute, a product with or without nicotine intended for inhalation without combustion, or another nicotine-containing product intended for nicotine absorption in the human body?
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Step 2 · Chapter 17 Sugars and sugar confectionery 2 of 9 chapters in section IV
Which type is it: cane or beet sugar, or chemically pure sucrose, in solid form; another solid sugar, syrup or sugar solution without added flavourings or colourings, artificial honey or caramel; molasses from sugar extraction or refining; or confectionery without cocoa?
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Step 3 · Heading 1704 Sugar confectionery not containing cocoa, incl. whi… 4 of 4 headings under chapter 17
Is the product chewing gum, including sugar-coated chewing gum, or is it other sugar confectionery without cocoa, including white chocolate?

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1701 Cane or beet sugar and chemically pure sucrose, in solid form No rate on file
1702 Other sugars, incl. chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 8.0–16.0%
1703 Molasses resulting from the extraction or refining of sugar No rate on file
1704 Sugar confectionery not containing cocoa, incl. white chocolate you are here 6.2–13.4%

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Previous code 1703

Molasses resulting from the extraction or refining of sugar

you are here 1704