WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
17.04 Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar-coated 1704.90 - Other 1704.10 This heading covers most of the sugar preparations which are marketed in a solid or semi-solid form, generally suitable for immediate consumption and collectively referred to as sweetmeats, confectionery or candies. It includes, inter alia : (1) Gums containing sugar (including sweetened chewing gum and the like). (2) Boiled sweets (including those containing malt extract). (3) Caramels, cachous, candies, nougat, fondants, sugared almonds, Turkish delight. (4) Marzipan. (6) White chocolate corn osed of sugar, cocoa butter, milk powder and flavouring agents, but not containing more t an mere traces of cocoa (cocoa butter is not regarded as cocoa). E (7) Liquorice extract (cakes, blocks, sticks, pastilles, etc.) containin more than 10 % by weight of sucrose. When put up (i.e., prepared) as confectionery, owever, (flavoured or not), liquorice extract falls in the heading irrespective of the proportion of sugar. f (8) Fruit jellies and h i t pastes put up in the form of sugar confectionery. (9) Pastes based on sugar and containing little or no added fat and suitable for transformation directly into sugar confectionery of this heading, but also used as a filling for products of this or other headings, for example : (a) Fondant pastes pre ared from sucrose, sucrose or glucose syrup or invert sugar syrup with or without avouring, used for rnaking fondants, as a filling for sweets or chocolates, etc. B (b) Nougat pastes, being aerated mixtures of sugar, water and colloidal materials (e. .,egg white) and sometimes with a small quantity of added fat, with or without the adbrhon of nuts, fruits or other suitable vegetable products, used for making nougat, as filling for chocolates, etc. (c) Almond pastes, prepared mainly from almonds and sugar, used essentially for making marzipan. The heading excludes (a) Liquorice extract (not put up as confectionery) containing 10 % or less by weight of sucrose (heading 13.02). (b) Sugar preparations containing cocoa (heading 18.06). (For this purpose cocoa butter is not regarded as cocoa.) (c) Sweetened food preparations such as vegetables, Eruit, h i t peel, etc., preserved by sugar (heading 20.06) and jams, fruit jellies, etc. (heading 20.07). (d) Sweets, gums and the like (for diabetics, in particular) containing synthetic sweetening agents (e.g., sorbitol) lnstead of sugar; pastes based on sugar, containing added fat in a relatively large proportion and, sometimes, milk or nuts, not suitable for transformation directly into sugar confectionery (heading 21.06). (e) Medicaments of Chapter 30.
1.- This Chapter does not cover : (a) Sugar confectionery containing cocoa (heading 18.06); (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or (c) Medicaments or other products of Chapter 30. Subheading Notes. 1.- For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5. 2.- Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.