HS Code for Chewing gum

Chewing gum is classified under HS code 1704.10, which is located in Chapter 17 of the Harmonized System. This chapter covers sugars and sugar confectionery. Heading 1704 is specifically for sugar confectionery (including white chocolate) that does not contain cocoa. The subheading 1704.10 is the dedicated code for chewing gum, whether or not it is sugar-coated. This classification includes products consisting of a gum base (natural or synthetic) mixed with sweeteners, softeners, and flavorings. A critical requirement for this code is the absence of cocoa; if any amount of cocoa is added to the gum, it must be classified under Chapter 18. While the heading title mentions "sugar confectionery," most customs authorities also classify sugar-free chewing gum under 1704.10 by application of GRI 1 or GRI 3, as these products are considered substitutes for sugar-based gum and share the same essential character. This code is used to track the global trade of confectionery and is often subject to specific excise taxes or sugar levies in various jurisdictions.

Products Included

• Bubble gum
• Sugar-coated chewing gum
• Sugar-free chewing gum
• Stick chewing gum
• Pellet-style chewing gum
• Center-filled chewing gum
• Gum balls

Common Misclassification

The most frequent misclassification for chewing gum occurs when the product contains cocoa, which requires classification under 1806.31 or 1806.90. Another common error involves medicated gum. If the gum contains active medicinal ingredients, such as nicotine for smoking cessation or certain vitamins, it may be classified under 3004.90 as a medicated product rather than confectionery. Additionally, the raw gum base itself, before being processed into finished chewing gum with sweeteners and flavors, is classified under 4001 or 4002 depending on whether it is natural or synthetic rubber-based.

FAQ

What is the HS code for standard chewing gum?

The HS code for chewing gum, whether or not sugar-coated, provided it does not contain cocoa, is 1704.10.

Is nicotine gum classified as chewing gum?

No, nicotine gum is generally classified under HS code 3004.90 because it is treated as a pharmaceutical product for therapeutic use.