1. HS Code Structure Breakdown
The hierarchical classification of this HS code under the World Customs Organization (WCO) Harmonized System is as follows:
| Level | Code | Description |
| Section | IV | Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco |
| Chapter | 17 | Sugars and Sugar Confectionery |
| Heading | 1704 | Sugar confectionery (including white chocolate), not containing cocoa |
| Subheading | 1704.10 | Chewing gum, whether or not sugar-coated |
| Full Code | 1704.10.00 | Chewing gum, whether or not sugar-coated |
2. Overview
HS code 1704.10.00 classifies chewing gum products — confectionery items designed to be chewed but not swallowed, made primarily from a gum base, softeners, sweeteners, and flavourings. This code covers both sugar-coated and uncoated varieties across all forms including sticks, pellets, tabs, and balls.
3. Examples of Goods Classified Under 1704.10.00
The following examples illustrate the types of goods classified under this HS code:
| Product / Item | Description |
| Stick Gum | Traditional flat stick gum e.g. Wrigley’s Spearmint in paper/foil wrap |
| Pellet/Dragée Gum | Sugar-coated shell gum pellets e.g. Chiclets, Tic Tac-style gum |
| Bubble Gum | Gum formulated to blow bubbles; often sugar-coated e.g. Hubba Bubba |
| Sugarless/Sugar-free Gum | Gum sweetened with polyols (xylitol, sorbitol) instead of sugar |
| Functional/Dental Gum | Gum with added whitening or dental health benefits |
| Nicotine Gum | Note: classified elsewhere (3004) as medicinal product |
| Liquid-filled Gum | Gum with liquid flavour centre coating |
| Tape/Ribbon Gum | Rolled tape-format gum sold on a roll |
4. Related HS Codes
The following HS codes are related to 1704.10.00 and may be relevant depending on the specific product characteristics:
| HS Code | Description |
| 1704.90.00 | Other sugar confectionery not containing cocoa (excludes gum) |
| 1806.90.00 | Chocolate confectionery containing cocoa |
| 2106.90.00 | Food preparations not elsewhere specified (functional gum additives) |
| 3004.50.00 | Nicotine gum classified as medicinal product |
| 1702.90.00 | Other sugars including sweetening syrups used in gum production |
| 3912.90.00 | Cellulose and its derivatives (gum base components) |
5. Key Classification Decision Table
Use the following table to determine whether goods should be classified under 1704.10.00 or an alternative code:
| Feature | 1704.10.00 Applies | Other Codes Apply |
| Product type | Chewing gum (all varieties) | Hard candy, toffee, caramel → 1704.90 |
| Contains cocoa | No cocoa content | Chocolate-coated gum → 1806.xx |
| Medicinal purpose | Confectionery/recreational use | Nicotine or medical gum → 3004.xx |
| Form | Sticks, pellets, balls, tapes, rolls | Gum base only (not for consumer) → 1704 still |
6. Duty & Trade Considerations
The following general trade and tariff considerations apply when importing or exporting goods under HS code 1704.10.00:
| Aspect | Detail |
| Chapter | Chapter 17 — Sugars and Sugar Confectionery |
| WCO Section | Section IV — Prepared Foodstuffs |
| EAC/Uganda CET | 25% Common External Tariff |
| VAT (Uganda) | 18% VAT on importation |
| Import Permits | May require UNBS standards approval and food safety certification |
| Common Importers | Confectionery distributors, supermarket chains, convenience stores |
Document prepared for customs and trade classification reference purposes only.
