Analysis
Heading 1704 of the Harmonized Tariff Schedule covers sugar confectionery (including white chocolate), not containing cocoa. It divides into 2 six-digit subheadings and 12 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
The spread of 12.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.2%, applies to 1704.90.52 (described in general note 15 of the tariff…) and 1704.90.54 (described in additional U.S. note 10 to chapter 4…).
1 of its 9 lines with a percentage rate are duty-free at the general rate (11%) and 8 are dutiable, from duty-free up to 12.2%. The median line pays 10.4%.
Its median rate of 10.4% sits at the 86th percentile of the headings in chapter 17.
3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 1704.90 (other, 11 lines) and 1704.10 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1704.10.00 | Chewing gum, whether or not sugar-coated | 4% |
| 1704.90.10 | Confections or sweetmeats ready for consumption: candied nuts | 4.5% |
| 1704.90.25 | Other: cough drops | Free |
| 1704.90.35 | Other: other | 5.6% |
| 1704.90.52 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12.2% |
| 1704.90.54 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 12.2% |
| 1704.90.58 | Dairy products described in additional U.S. note 1 to chapter 4: other | 40¢/kg +10.4% |
| 1704.90.64 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 12.2% |
| 1704.90.68 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 40¢/kg + 10.4% |
| 1704.90.74 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions | 12.2% |
| 1704.90.78 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 40¢/kg + 10.4% |
| 1704.90.90 | Other: other | 10.4% |