Hard Candy
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1704902500 | 17.5% | CN | US | 官方文档 |
| 1704903550 | 40.6% | CN | US | 官方文档 |
商品图片
AI分析
🍬 Hard Candy (Sugar Confectionery)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Hard Candy"?
Hard candy, in the context of international trade, refers to solid sugar confectionery that does not contain cocoa. This category is broad and includes everyday sweets as well as functional confectionery like cough drops. The critical distinction in customs classification lies in the intended use and packaging format.
1. Medicinal/Functional Hard Candy (Cough Drops):
Sugar-based confectionery formulated or marketed specifically for therapeutic purposes (e.g., soothing throats, delivering medicinal ingredients). These are subject to stricter scrutiny and specific tariff codes.
2. General Retail Hard Candy (Sweetmeats):
Standard sweet confectionery ready for consumption, packaged for retail sale, with no medicinal claims. These are classified as general "confections or sweetmeats."
⚠️ Key Distinction Point:
- If the product is marketed as a cough drop (therapeutic function) →归入 1704.90.25.00
- If the product is general candy (culinary/retail use) → 归入 1704.90.35.50
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Key Identifier |
|---|---|---|---|
1704.90.25.00 |
Sugar confectionery, not containing cocoa: Other: Confections ready for consumption: Cough drops | Medicinal cough drops, throat lozenges with sugar base | 🚑 Therapeutic/Functional Claim |
1704.90.35.50 |
Sugar confectionery, not containing cocoa: Other: Confections ready for consumption: Other Put up for retail sale: Other | Standard hard candy, lollipops, jawbreakers, sweetmeats | 🍭 Culinary/Retail Use |
🔍 Important Reminder:
- "Cough Drops" are a specific sub-category under HS 1704.90. If your product is labeled, packaged, or marketed as relieving coughs or sore throats, it MUST be declared under1704.90.25.00, regardless of its taste or shape. - General Hard Candy falls under1704.90.35.50. This includes lollipops, fruit drops, and other non-medicinal solid sugars. - White Chocolate Exclusion: Ensure the product does not contain cocoa butter. If it contains cocoa butter, it falls under a different heading (1806), which has different tariffs. The codes below strictly apply to non-cocoa sugar confectionery.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply based on 301 tariffs and IEEPA provisions.
🎯 1. 1704.90.25.00 —— Cough Drops (Sugar-based, No Cocoa)
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Eligibility | ❌ Not Eligible (High risk of audit for medicinal claims) |
| Legal Basis Path | 1704.90.25.00 → Section 301 Footnote → 7.5% Total |
📌 Explanation:
- Although the base MFN (Most Favored Nation) tariff for sugar confectionery is often 0%, Chinese-origin goods are subject to Section 301 Additional Duties. - For HS Code1704.90.25.00(Cough Drops), the additional duty rate is 7.5%. - Warning: Products classified as "Cough Drops" may face additional FDA (Food and Drug Administration) scrutiny regarding ingredient claims and labeling compliance.
🎯 2. 1704.90.35.50 —— Other Retail Hard Candy (Non-Cocoa)
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | $0 |
| De Minimis Eligibility | ✅ Eligible (Under $800, if properly declared) |
| Legal Basis Path | 1704.90.35.50 → No Section 301 Additional Duty |
📌 Explanation:
- This code represents general confectionery (lollipops, hard sweets) not intended for medicinal use. - Currently, no additional 301 tariff applies to this specific sub-category of sugar confectionery from China. - This makes it a highly cost-effective product for US import compared to the 7.5% rate for cough drops.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Document Checklist (Must-Haves)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Sugar Confectionery," "No Cocoa," "Hard Candy" or "Cough Drop." |
| ✅ Ingredient List | ✔️ | Crucial to prove absence of Cocoa. If cocoa butter is present, HS Code changes entirely. |
| ✅ Product Photos | ✔️ | Show packaging. If it says "Relieves Cough," it triggers 1704.90.25.00. If it says "Lemon Drop," it triggers 1704.90.35.50. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code exactly. Avoid vague terms like "Sweets." |
| ✅ FDA Registration (if applicable) | ✔️ | Food facility registration is mandatory for all food imports into the US. |
✅ 2. Declaration Tips (Crucial Phrases)
🔥 "Declare Function, Not Just Flavor!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Throat Soother Candy | "Sugar Cough Drops, 1704.90.25.00" | "Hard Candy, 1704.90.35.50" | 🚫 Misclassification: 7.5% duty unpaid → Back taxes + Penalties |
| Lemon Lollipop | "Hard Candy, Retail Pack, No Cocoa, 1704.90.35.50" | "Cough Drops, 1704.90.25.00" | ❌ Overpayment: You paid 7.5% when you owed 0%. (Reclaimable but tedious) |
| White Chocolate Drop | DO NOT USE 1704 | "Sugar Confectionery, 1704.90.35.50" | 🚫 Rejection: Contains cocoa → Must use 1806 chapter. High risk of seizure. |
✅ 3. Special Handling for "Cough Drops"
| Issue | Solution |
|---|---|
| FDA Classification | If marketed as a drug (cures/prevents disease), it may be regulated as a Drug, not Food. This requires NADA (New Animal Drug Application) or OTC Monograph compliance. Check FDA status first! |
| Labeling | Avoid medical claims on packaging unless fully compliant with FDA OTC regulations. If you claim "Soothes Throat," it’s likely a "Cough Drop" for customs (7.5% duty). If you say "Delicious Lemon Flavor," it’s "Hard Candy" (0% duty). |
| Ingredient Sourcing | Ensure no cocoa derivatives are present. Even trace amounts can shift classification to Chapter 18. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1704.90.35.50 (Candy) |
0.0% | FDA Registration | 1704.90.25.00 (Cough Drops) is 7.5% |
| 🇪🇺 EU | 1704.90 | 2.4% + VAT | EFSA Compliance | No Section 301 equivalent |
| 🇨🇳 China | 1704.90 | 10% (Import) | GB Standards | Domestic export may have rebates |
| 🇬🇧 UK | 1704.90 | 10% + VAT | FSA Registration | Post-Brexit rules apply |
📌 Conclusion:
- USA is unique due to Section 301 tariffs.
- Cost Saving Strategy: If your product is not strictly medicinal, avoid labeling it as "Cough Drops." Use "Hard Candy," "Lollipop," or "Sweetmeat" to secure the 0% tariff under1704.90.35.50.
- If it IS medicinal, accept the 7.5% tariff but ensure full FDA compliance to avoid seizure.
📌 VI. Common Errors & Pitfalls (Blood-Tested Lessons)
❌ Error 1: Classifying "Throat Lozenges" as "Hard Candy"
👉 Consequence: Customs may audit and demand 7.5% retroactively + penalties.
👉 Fix: Check labeling. If it mentions "cough," "sore throat," or "medicinal," use 1704.90.25.00.
❌ Error 2: Including Cocoa Butter in "White Chocolate" and classifying under 1704
👉 Consequence: 100% Misclassification. White chocolate belongs in Chapter 18. Goods may be detained.
👉 Fix: Remove cocoa butter or use correct HS Code for Chocolate Products.
❌ Error 3: Vague Description "Sweets" on Invoice
👉 Consequence: Customs examiner will choose the most costly or strict code.
👉 Fix: Be specific: "Sugar-based Hard Candy, Lemon Flavor, No Cocoa, Retail Pack."
✅ Correct Practice:
"Retail Hard Candy, Lemon Flavor, Sugar Base, No Cocoa, Not for Medicinal Use, 1704.90.35.50"
vs.
"Medicinal Cough Drops, Eucalyptus Sugar Base, 1704.90.25.00"
🎯 VII. Conclusion: Smart Classification, Maximize Profit!
🎯 Remember the Mantra:
🔹 "No Cocoa? Check the Function! Cough = 7.5%, Candy = 0%! Cocoa = Chapter 18!"
🔹 "Labeling Dictates Classification: Medical Claim = Higher Tax!"
📌 Pro Tip:
If you are exporting generic lollipops or fruit drops, ensure your marketing materials do not imply health benefits. Keep it purely culinary to enjoy the 0% tariff in the US. For cough drops, budget for the 7.5% duty and ensure strict FDA OTC compliance.
📣 Action Required:
📞 Review Product Labels Today: Do they say "Cough" or "Candy"?
📝 Update Commercial Invoices: Match description to HS Code exactly.
🚀 Clear Customs Smoothly: Avoid Penalties, Keep Costs Low!
✨ Professional Classification Starts with Accurate Description!
💼 Your Margin Depends on Your HS Code!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。