| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 1704903550 | Doc | 60.6% | CN | US | 2025-05-12 |
HS Code 1704.90.35.50: Detailed Classification for Sugar Confectionery (Suckers)
This document provides a detailed breakdown of HS Code 1704.90.35.50, specifically for sugar confectionery, including suckers, originating from China (CN) and being imported. It outlines the classification, applicable taxes, and important considerations for customs clearance.
1. HS Code Breakdown & Meaning:
The HS Code is a standardized system used worldwide to classify traded products. Here's a breakdown of 1704.90.35.50:
- 17: Sugars and sugar confectionery. This chapter broadly covers products made primarily from sugars.
- 04: Sugar confectionery (including white chocolate), not containing cocoa. This narrows down the category to confectionery without cocoa as a primary ingredient. This is crucial; products with cocoa fall under different classifications.
- 90: Other sugar confectionery, not elsewhere specified or included. This indicates the product isn't specifically listed in more detailed subheadings within the 1704 category. It's a "catch-all" for less common sugar confectionery types.
- 35: Confections or sweetmeats ready for consumption. This specifies that the product is in a finished, ready-to-eat state.
- 50: Put up for retail sale. This indicates the product is packaged and prepared for direct sale to the end consumer (e.g., individually wrapped suckers in a display box).
2. Product Scope & Examples:
This HS Code typically covers:
- Hard candies (suckers/lollipops) made primarily from sugar.
- Fruit-flavored candies.
- Individually wrapped suckers.
- Suckers packaged in retail-ready containers (bags, boxes, etc.).
- Sugar confectionery with added ingredients like fruit juice concentrates, flavorings, or colorings, as long as cocoa is not present.
3. Applicable Taxes (Origin: China):
Based on the provided information, the following taxes apply:
- Basic Tariff: 5.6%
- Additional Tariff (Safeguard Tariff): 25.0%
- Additional Tariff (Post April 2025): 30.0% (This is a future change; be aware of the date.)
- Total Tax: 60.6%
Important Note: The total tax rate of 60.6% is significant. It's crucial to accurately declare the product's composition and value to avoid potential issues with customs.
4. Key Considerations & Required Documentation:
- Material Composition: Verify the exact ingredients. Any presence of cocoa, even in small amounts, will change the HS Code. Provide a detailed ingredient list on your customs declaration.
- Unit Price: Accurate declaration of the unit price is essential for tax calculation.
- Packaging: The fact that the product is "put up for retail sale" is important. Ensure your packaging clearly indicates this (retail-ready packaging, barcodes, etc.).
- Certifications: Depending on the destination country's import regulations, you may need certifications such as:
- Food Safety Certificate: Demonstrates compliance with food safety standards (e.g., HACCP, ISO 22000).
- Certificate of Origin: Confirms the product's origin (China).
- Health Certificate: May be required depending on the destination country's regulations regarding sugar content and additives.
- Labeling Requirements: Ensure your product labeling complies with the destination country's regulations (ingredient list, nutritional information, allergen warnings, etc.).
5. Disclaimer:
This information is based on the provided HS Code and tax details. Import regulations and tariffs are subject to change. It is strongly recommended to consult with a licensed customs broker or the customs authorities of the destination country for the most up-to-date and accurate information before importing. This document is for informational purposes only and does not constitute professional legal or customs advice.