# HS code 1704.10: Chewing gum, whether or not sugar-coated

> HS code 1704.10 covers chewing gum, whether or not sugar-coated. It sits in heading 17.04 (sugar confectionery (including white chocolate), not containing cocoa) in chapter 17 (sugars and sugar confectionery). Other goods of heading 17.04 are classified under 1704.90 (other). National tariff lines under 1704.10 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/170410
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 17](https://border.bot/hs-codes/17) / [17.04](https://border.bot/hs-codes/1704) / [1704.10](https://border.bot/hs-codes/170410)

## Key facts

- HS code: 1704.10
- Covers: Chewing gum, whether or not sugar-coated
- Heading: [17.04: Sugar confectionery (including white chocolate), not containing cocoa](https://border.bot/hs-codes/1704)
- Chapter: [17: Sugars and sugar confectionery](https://border.bot/hs-codes/17)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/170410)

## What this code covers

HS code 1704.10 covers chewing gum, whether or not sugar-coated.

The legal text of the subheading is “Chewing gum, whether or not sugar-coated”, in HS2022.

## What it doesn’t cover

Other goods of heading 17.04 are classified under 1704.90 (other).

- [1704.90](https://border.bot/hs-codes/170490) Other

## How it is structured

1704.10 is a six-digit subheading. Its first two digits, 17, are the chapter; the first four, 1704, are heading 17.04; the last two, 10, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 17: Sugars and sugar confectionery
- Heading 17.04: Sugar confectionery (including white chocolate), not containing cocoa
- Subheading 1704.10: Chewing gum, whether or not sugar-coated

## In other countries

National tariff lines under 1704.10 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/170410): 1 line, used by 1 other country

- Previous subheading: [1703.90](https://border.bot/hs-codes/170390) Other
- Next subheading: [1704.90](https://border.bot/hs-codes/170490) Other

## Frequently asked questions

### What does HS code 1704.10 cover?

HS code 1704.10 covers chewing gum, whether or not sugar-coated.

### Which heading and chapter is HS code 1704.10 in?

HS code 1704.10 is in heading 17.04 (sugar confectionery (including white chocolate), not containing cocoa) in chapter 17 (sugars and sugar confectionery).

### Where are goods of heading 17.04 classified when 1704.10 doesn’t fit?

Other goods of heading 17.04 are classified under 1704.90 (other).

### Which countries’ tariffs list national lines under HS code 1704.10?

National tariff lines under 1704.10 are live on border.bot for the United States (1 line, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 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://border.bot/hs-codes/170410.json