HS Code for Candy

Candy without cocoa is provided for in heading 1704 of the HTSUS, the dedicated provision for sugar confectionery (including white chocolate), not containing cocoa. The first branch is whether the product is chewing gum, which has its own subheading at 1704.10, or other sugar confectionery under 1704.90. Within the sugar confectionery lines, some forms point toward a subheading that enters at a general rate of Free, while the residual 'other' line carries a modest percentage rate. A key distinction to watch is cocoa content: candy that contains cocoa, such as chocolate and chocolate-filled sweets, points instead toward heading 1806. Identifying whether the item is gum, and whether it contains cocoa, is the first step in exploring the most appropriate subheading.

Sugar candy sits in chapter 17 of the HTSUS, and its home heading is 1704, which covers sugar confectionery (including white chocolate) that does not contain cocoa. This is the natural starting point for hard candy, gummies, caramels, lollipops, marshmallows, chewing gum and similar sweets made from sugar rather than chocolate.

The first branch within the heading is chewing gum. Whether or not it is sugar-coated, chewing gum points toward its own subheading at 1704.10, separate from the rest of the confectionery in the heading. Everything else in 1704 falls under the 'other' sugar confectionery grouping at 1704.90.

Within 1704.90 the subheadings break out by the form and composition of the sweet. Some sugar-based confectionery points toward a line that enters at a general rate of Free, while items that do not meet those specific descriptions point toward the residual 'other' line at 1704.90.35, which carries a modest percentage rate. Because the sub-lines turn on the precise makeup of the candy, the product's exact description is worth confirming against the subheading text.

The most important thing to confirm is cocoa content. Heading 1704 is limited to confectionery that does not contain cocoa; the moment a sweet contains cocoa (filled chocolates, chocolate bars, chocolate-covered candy) it points instead toward heading 1806 (chocolate and other food preparations containing cocoa). White chocolate is the exception that stays in 1704 because it contains no cocoa solids.

A practical way to approach it is to ask first whether the item is chewing gum (1704.10) or other confectionery (1704.90), and then whether it contains any cocoa (which would move it to 1806). That sequence usually points toward a single most-appropriate subheading to explore, and it is generally better to stay within the specific confectionery provisions than to reach for broad food-preparation headings elsewhere in chapters 19 or 21.

General duty rates for candy without cocoa are low. Chewing gum under subheading 1704.10 carries a general rate around 4%, some sugar-based confectionery under 1704.90 enters at a general rate of Free, and the residual 'other' sugar confectionery line at 1704.90.35 carries a modest rate around 5.6%. Because the sub-lines within 1704.90 can differ between Free and a percentage rate, the specific form of the candy is worth checking against the subheading. Preferential rates under free trade agreements or programs such as the Generalized System of Preferences may reduce or eliminate duties further for qualifying origins. Sugar-containing products can also be subject to separate tariff-rate-quota provisions in some cases, so the composition is worth reviewing. These figures are estimates for general planning purposes only.