HTS tariff line · chapter 17
1704.90.54
Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
Analysis
HTS 1704.90.54 covers described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions under heading 1704 (sugar confectionery (including white chocolate), not containing cocoa).
Within this group the rate runs from duty-free to 12.2%. Compared with 1704.90.25 (other: cough drops), which pays duty-free, a misclassification either way moves the duty by 12.2 percentage points.
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 12.2%. 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.
The general duty rate is 12.2% of the customs value, which is among the highest the rates in chapter 17 (94th percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,220 in duty before any Chapter 99 additions or preference claims.
Census statistics map these goods to NAICS 311340 (Nonchocolate Confectionery Manufacturing), an industry of 577 US establishments employing 28,988 people. That concordance is how imports of this line are compared with US output.
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% |
| 1704.90.58 | 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% |