# HS heading 17.04: Sugar confectionery (including white chocolate), not containing cocoa

> HS heading 17.04 covers sugar confectionery (including white chocolate), not containing cocoa. It is in chapter 17 (sugars and sugar confectionery). It is split into 2 subheadings: 1704.10 (chewing gum, whether or not sugar-coated) and 1704.90 (other).

Source: https://staging.border.bot/hs-codes/1704
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 17](https://staging.border.bot/hs-codes/17) / [17.04](https://staging.border.bot/hs-codes/1704)

## Key facts

- Heading: 17.04
- Description: Sugar confectionery (including white chocolate), not containing cocoa
- Chapter: 17: Sugars and sugar confectionery
- Subheadings: 2
- Edition: HS2022

## What this code covers

HS heading 17.04 covers sugar confectionery (including white chocolate), not containing cocoa.

It is split into 2 subheadings: 1704.10 (chewing gum, whether or not sugar-coated) and 1704.90 (other).

- [1704.10](https://staging.border.bot/hs-codes/170410) Chewing gum, whether or not sugar-coated
- [1704.90](https://staging.border.bot/hs-codes/170490) Other

## What it doesn’t cover

Other goods of chapter 17 are classified in its other 3 headings, listed below.

- [17.01](https://staging.border.bot/hs-codes/1701) Cane or beet sugar and chemically pure sucrose, in solid form
- [17.02](https://staging.border.bot/hs-codes/1702) Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel
- [17.03](https://staging.border.bot/hs-codes/1703) Molasses resulting from the extraction or refining of sugar

## How it is structured

Heading 17.04 is one of 4 headings in chapter 17. Its first two digits, 17, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (1704.10, 1704.90).

## In other countries

No national tariff lines under heading 17.04 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them.

- Previous heading: [17.03](https://staging.border.bot/hs-codes/1703) Molasses resulting from the extraction or refining of sugar
- Next heading: [18.01](https://staging.border.bot/hs-codes/1801) Cocoa beans, whole or broken, raw or roasted

## Frequently asked questions

### What does HS heading 17.04 cover?

HS heading 17.04 covers sugar confectionery (including white chocolate), not containing cocoa.

### Which chapter is HS heading 17.04 in?

HS heading 17.04 is in chapter 17 (sugars and sugar confectionery).

### How many subheadings does HS heading 17.04 have?

HS heading 17.04 has 2 subheadings: 1704.10 (chewing gum, whether or not sugar-coated) and 1704.90 (other).

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/1704.json