Code 1704 10 · Heading 1704

Chewing gum, including sugar-coated gum, not in strips

This covers chewing gum, whether or not it is coated with sugar, presented in forms other than strips. The child code depends on the content of sucrose, including invert sugar calculated as sucrose: below 60% by weight or at least 60% by weight.

For example

Chewing gum pieces, not in strips
Sugar-coated chewing gum pieces, not in strips

See the official tariff text

Official tariff text

Chewing gum, whether or not sugar-coated

How we got to this code

IV
17
1704
1704 10

Show the steps

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

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?
✓
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?
✓
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?
✓
Step 4 · Subheading 1704 10 Chewing gum, whether or not sugar-coated 1 of 2 subheadings under heading 1704
Does the chewing gum contain sucrose, including invert sugar calculated as sucrose, at below 60% by weight or at least 60% by weight?

Pick the 8-digit code

Pick the description that best matches your product.

Import duty on the codes below: 6.2–6.3%

2 codes below this one

Compare the sibling codes

See all 2 codes at this level

Classification decides the rate here: from 6.2% to 9.0%.

1704 10 Chewing gum, whether or not sugar-coated you are here 6.2–6.3%
1704 90 Sugar confectionery not containing cocoa, incl. white chocolate (excl. chewing gum) 9.0–13.4%

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

1,91 NOK per kg

Their lines1 Norwegian line
EU origin0,79 NOK per kg

17.04.1000 Chewing gum, whether or not sugar-coated

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

6.0%

Their lines2 British lines
EU originDuty free

1704 10 10 00 Containing less than 60|% by weight of sucrose

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

Their lines1 US line
Entry dateSept. 17, 2026

1704.10.00.00 Sugar confectionery (including white chocolate), not containing cocoa, Chewing gum

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

17.04.1000

Chewing gum, whether or not sugar-coated

Ordinary duty

1,91 NOK per kg

Goods of EU origin

0,79 NOK per kg You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 2 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

All 2 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

6.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 1 US line

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

1704.10.00.00

Sugar confectionery (including white chocolate), not containing cocoa, Chewing gum, whether or not sugar-coated

General rate

4%

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.