Analysis
HTS 1704.10.00 covers chewing gum, whether or not sugar-coated under heading 1704 (sugar confectionery (including white chocolate), not containing cocoa).
Neighbouring lines carry rates from duty-free to 12.2%, so the exact line matters. The widest gap is with 1704.90.74 (described in additional U.S. note 8 to this chapter and entered…), at 12.2%: a product that belongs there but is entered here, or the reverse, changes the duty by 8.2 percentage points.
The general duty rate is 4% of the customs value, which is at the low end of the rates in chapter 17 (8th percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 1.2% for JP.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |