Analysis
HTS 1704.90.25 covers other: cough drops under heading 1704 (sugar confectionery (including white chocolate), not containing cocoa).
Neighbouring lines carry rates from 4.5% 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 12.2 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 6% of the 32 tariff lines in chapter 17. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
Census statistics map these goods to NAICS 311340 (Nonchocolate Confectionery Manufacturing), an industry of 577 US establishments employing 28,988 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1704.90.10 | Confections or sweetmeats ready for consumption: candied nuts | 4.5% |
| 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% |