HS 170410 Chewing gum, whether or not sugar-coated

Quick Answer: Chewing gum, whether or not sugar-coated, imported under HS 170410 enters the UK at 6.00%, the EU with rates ranging from 6.20% plus a specific duty capped at 17.90 EUR/100kg, and the US at 4% or free for certain trade partners. This classification covers all forms of chewing gum, including bubble gum and sugar-free varieties. Importers should be aware of the complex, mixed duty structures in the EU, which combine ad valorem and specific duties. CustomTariffs aggregates this data, highlighting the need for precise classification and awareness of preferential trade agreements for optimal duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1704100000 — — —
1704101000 6.00 % — —
1704109000 6.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1704100000 — — —
1704101000 6.20 % + 27.10 EUR / 100 kg MAX 17.90 % — —
1704109000 6.30 % + 30.90 EUR / 100 kg MAX 18.20 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1704100000 4% Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 1.2% (1 programs) ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 1704.10?

Imports of Chewing gum, whether or not sugar-coated may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 170410 cover?

This subheading covers "Chewing gum, whether or not sugar-coated," as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. This includes confectionery products specifically formulated for prolonged chewing, typically containing a gum base, sweeteners, flavorings, and softeners. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that products intended for mastication, regardless of whether they are coated with sugar or other substances, fall within this classification. For instance, bubble gum and standard chewing gum pieces are explicitly included.

What falls outside HS 170410?

The following products are excluded from HS 170410: confectionery items that are not designed for prolonged chewing, such as hard candies, mints, or chocolate bars, even if they contain similar ingredients. Products intended for swallowing after a short period of mastication, like chewing toffees or certain types of nougat, are also classified elsewhere, typically under heading 1704. For example, a sugar-coated fruit chew that is meant to be dissolved or swallowed would not be classified as chewing gum under this subheading.

What are common classification mistakes for HS 170410?

A common error is misclassifying products that have a chewy texture but are not intended for the specific purpose of prolonged mastication. This can occur when items like fruit leathers, chewy vitamin supplements, or certain types of soft caramels are mistakenly entered under HS 170410. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product's primary function is not chewing, it should be classified under a more appropriate heading, such as 2106 for food preparations not elsewhere specified.

How should importers classify products under HS 170410?

The correct procedure for classifying products under HS 170410 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must verify that the product is specifically designed for prolonged chewing and contains a gum base. Consulting the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the UK Trade Tariff or the USITC HTS, is crucial. If there is any doubt, obtaining a binding ruling from the customs authority is recommended to ensure accurate classification and avoid penalties.

How is the duty calculated for products under HS 170410?

A shipment of 1,000 kilograms of sugar-coated chewing gum, declared at a customs value of $5,000 USD, would attract a US duty of $2,500. This is calculated using the Most Favored Nation (MFN) duty rate of 50% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for HS code 170410. The calculation is: 50% × $5,000 USD = $2,500 USD. This example demonstrates the ad valorem duty calculation based on the declared value.

Which trade agreements reduce duties for HS 170410?

Several free trade agreements may reduce the applicable duty rate for HS 170410, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible chewing gum originating from Canada or Mexico can enter the United States duty-free, provided a valid claim is made with a self-certified origin statement. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, requiring a GSP Form A. For imports into the EU, agreements with countries like the UK may also provide preferential rates, often requiring an EUR.1 movement certificate.

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Which HS Codes Are Related?

HS 170310 HS 170220 HS 150410 HS 040410 HS 560410 HS 170240

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for chewing gum classified under HS code 170410?

Import duty rates for HS code 170410, 'Chewing gum, whether or not sugar-coated', vary significantly by country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 6.00% ad valorem. The European Union, under the TARIC system, may have rates such as 6.30% + 30.90 EUR/100 kg, with a maximum of 18.20% ad valorem. The United Kingdom's Trade Tariff also shows specific rates. It is crucial to consult the specific tariff schedule of the importing country for the exact applicable duty.

How is the duty calculated for chewing gum under HS 170410 when a specific duty component is involved?

When a duty rate includes both an ad valorem (percentage of value) and a specific duty (per unit of weight or quantity), the calculation can be complex. For instance, if an EU TARIC rate is 6.30% + 30.90 EUR/100 kg MAX 18.20%, and you import 100 kg of chewing gum valued at €1,000, the duty would be calculated as follows: Ad valorem component: 6.30% of €1,000 = €63. Specific component: 30.90 EUR per 100 kg. For 100 kg, this is €30.90. The total duty would be €63 + €30.90 = €93.90. However, this total must not exceed the maximum ad valorem rate of 18.20% of the value, which is 18.20% of €1,000 = €182. Since €93.90 is less than €182, the duty payable is €93.90. Importers and brokers must carefully check the 'MAX' component to ensure compliance.

What are the classification criteria for chewing gum under HS 170410, and are there any exclusions?

HS code 170410 covers 'Chewing gum, whether or not sugar-coated'. The primary criterion is the product's intended use and characteristic as a confection intended for chewing. This includes gum base, sweeteners, flavorings, and softeners. Products that are primarily intended for swallowing, such as certain medicated lozenges or breath strips, would not be classified here. The 'sugar-coated' aspect indicates that both coated and uncoated chewing gum fall under this heading. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing chewing gum from other confectionery items.

Which major trade agreements might offer preferential duty rates for chewing gum (HS 170410) into the US, EU, or UK?

Several trade agreements can impact duty rates for HS 170410. For imports into the United States, agreements like the US-Korea Free Trade Agreement (KORUS FTA) might offer reduced rates for qualifying goods from South Korea. The EU benefits from numerous Free Trade Agreements (FTAs) with countries like Canada, Japan, and Mercosur, potentially lowering duties for originating goods. Similarly, the UK has its own set of FTAs post-Brexit, including agreements with countries such as Australia and Singapore, which could provide preferential access. For example, the provided sample rates indicate 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' which likely refers to preferential rates under various FTAs for imports into a specific country (e.g., the EU or UK). Importers must verify rules of origin and specific tariff provisions for each agreement to claim preferential treatment.

What documentation is typically required when importing chewing gum under HS code 170410?

Standard import documentation for HS 170410 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required to claim preferential duty rates under a trade agreement. Food safety and labeling regulations are also critical. Importers may need to provide health certificates, ingredient declarations, and ensure compliance with local food additive regulations and labeling laws (e.g., nutritional information, allergen warnings). Customs brokers play a vital role in ensuring all necessary documentation is accurate and submitted on time to avoid delays and penalties.