HTS heading 1704 · Chapter 17
HTS 1704: Sugar confectionery, not containing cocoa
HTS heading 1704 covers sugar confectionery (including white chocolate), not containing cocoa. It has 14 tariff lines with a duty rate; the general (MFN) rates are 12.2% (4 lines), Free (3 lines), 40¢/kg + 10.4% (2 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 1704.10.00.00 | Chewing gum, whether or not sugar-coated[kg] | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 1.2% (JP) | 20% | Estimate → |
| 1704.90 | Other: | ||||
| Confections or sweetmeats ready for consumption: | |||||
| 1704.90.10.00 | Candied nuts[kg] | 4.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 1.35% (JP) | 40% | Estimate → |
| Other: | |||||
| 1704.90.25.00 | Cough drops[kg] | Free | 30% | Estimate → | |
| 1704.90.35 | Other | 5.6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 2.8% (JP) | 40% | |
| Put up for retail sale: | |||||
| 1704.90.35.20 | Containing peanuts, peanut butter or peanut paste[kg] | Estimate → | |||
| 1704.90.35.50 | Other[kg] | Estimate → | |||
| 1704.90.35.90 | Other[kg] | Estimate → | |||
| Other: | |||||
| 1704.90.52.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions[kg] | 12.2% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 6.1% (JP) | 12.2% | Estimate → |
| Other: | |||||
| Dairy products described in additional U.S. note 1 to chapter 4: | |||||
| 1704.90.54.00 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions[kg, kg cmsc] | 12.2% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 12.2% | Estimate → |
| 1704.90.58.00 | Other[kg, kg cmsc] | 40¢/kg +10.4% | Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60, 9918.04.69 (CO) | 47.4¢/kg + 12.2% | Estimate → |
| Other: | |||||
| Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: | |||||
| 1704.90.64.00 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions[kg] | 12.2% | Free (OM,PE,S) | 12.2% | Estimate → |
| 1704.90.68.00 | Other[kg] | 40¢/kg + 10.4% | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 47.4¢/kg + 12.2% | Estimate → |
| Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: | |||||
| 1704.90.74.00 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions[kg] | 12.2% | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 12.2% | Estimate → |
| 1704.90.78.00 | Other[kg] | 40¢/kg + 10.4% | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 47.4¢/kg + 12.2% | Estimate → |
| 1704.90.90.00 | Other[kg] | 10.4% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 12.2% | Estimate → |
| 1801.00.00 | Cocoa beans, whole or broken, raw or roasted | Free | Free | ||
| 1801.00.00.10 | Certified organic[kg] | Estimate → | |||
| 1801.00.00.90 | Other[kg] | Estimate → | |||
| 1802.00.00.00 | Cocoa shells, husks, skins and other cocoa waste[kg] | Free | 10% | Estimate → |
19 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 1704.10.00.00 at the general rate of 4%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (4%) | $400.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $447.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- JP
- U.S.–Japan Trade Agreement
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
Duty by country of origin
Frequently asked questions
What is the duty rate for HTS 1704?
Heading 1704 has 14 rate lines. The general (MFN) duty rates are 12.2% (4 lines), Free (3 lines), 40¢/kg + 10.4% (2 lines), 4% (1 line). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 1704?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 1704?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.