HS Code for Sweets

Sugar confectionery products are classified under HS code 1704.90 because they consist primarily of sugar and do not contain cocoa. According to the Explanatory Notes to Chapter 17, this heading covers most sugar preparations which are marketed in a solid or semi-solid form, generally suitable for immediate consumption. The classification is determined by the General Rules of Interpretation (GRI), specifically GRI 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Since these products are sugar-based and lack cocoa solids, they are excluded from Chapter 18. This code serves as a residual category for various sweets that are not chewing gum. The presence of fats, milk products, or fruit does not alter this classification as long as the essential character of the product remains sugar confectionery. White chocolate is a notable inclusion here because it lacks the non-fat cocoa constituents required for classification as chocolate in Chapter 18. Furthermore, the classification process must consider the Chapter 17 notes which exclude certain preparations containing cocoa. For a product to remain in 1704.90, it must be a sugar-based preparation. This includes items that have been boiled to a high temperature to create a hard texture or those that have been aerated to create a soft, marshmallow-like consistency. The distinction between 1704.90 and other food preparations in Chapter 21 is often based on the sugar content and the intended use as a treat rather than a meal component. Importers must ensure that the sugar content is the primary ingredient by weight and that no cocoa powder or cocoa mass has been added during the manufacturing process, as this would immediately trigger a reclassification into the 1806 series of codes.

Products Included

• Hard-boiled candies and fruit drops
• Toffees, caramels, and nougats
• Fruit jellies and fruit pastes in the form of sugar confectionery
• White chocolate
• Fondants, marzipan, and Turkish delight
• Pastilles and throat lozenges (non-medicinal)

Common Misclassification

The most frequent misclassification occurs with HS code 1806.90. If a sweet contains even a trace amount of cocoa solids, it must be classified under Chapter 18. Another common error is using 1704.10, which is strictly reserved for chewing gum, whether or not sugar-coated. Additionally, medicinal lozenges are classified under 3004, not 1704.

FAQ

What is the HS code for Sweets?

The HS code for sugar confectionery not containing cocoa is 1704.90.

Is white chocolate classified as chocolate?

No, in the Harmonized System, white chocolate is classified under 1704.90 because it does not contain cocoa solids, only cocoa butter.