1704 90 750 0 — Toffees, caramels and similar sweets

1704 Sugar confectionery (including white chocolate) not containing cocoa: 1704 10 - chewing gum coated or not coated with sugar 1704 90 - Other

This heading covers the majority of ready-made articles of sugar entering the market in solid and semi-solid form, generally suitable for direct consumption and collectively referred to as sweets, confectionery or candy. It includes, inter alia: (1) Gummi containing sugar (including sweetened chewing gum, etc.). (2) Caramel products (including caramel products containing malt extract). (3) Caramel, porridge, candy, nougat, lollipops, candied almonds, rickat-lukum. (4) Marzipan. (5) Products in the form of lozenges for sore throat or cough tablets, consisting of gels in a manner of sugars (combined with or without other foods such as gelatin, starch or flour) and flavor-aromatic additives (includes substances with medicinal properties such as benzyl alcohol, menthol, eucalyptus and Toluan balm). However, lozenges and cough tablets containing substances having medicinal properties other than flavor additives are included in Chapter 30, provided that the amounts of these substances in each lozenge or tablet are such that they can be taken as a therapeutic or prophylactic agent. (6) White chocolate, which includes sugar, cocoa butter, powdered milk and flavor additives, but contains only a negligible amount of cocoa (cocoa butter is not considered as cocoa). (7) Licorice extract (bricks, blocks, tiles, pastile ki, etc.) containing more than 10% by weight of sucrose. However, when prepared as confectionery (with or without flavouring additives), licorice extract is included in this heading regardless of the amount of sugar contained therein. (8) Fruit jelly and fruit pastes in the form of sugar confectionery.

(9) Confectionery pastes based on sugar and containing little or no added fat, suitable either for the direct manufacture of sugar confectionery of this heading or for use as fillings for products of this or other headings, for example: (a) fondant paste, made from sucrose, syrup of sucrose or of glucose, or invert sugar syrup, with or without added flavouring, and used for making various fondants, as fillings for sweets and chocolates, etc.; (b) nougat, a whipped mixture of sugar, water and colloidal substances (e.g., egg white), and sometimes a small quantity of fat, with or without added nuts, fruit or other suitable vegetable products, used for making the corresponding nougat sweets, as fillings for chocolates, etc.; (c) ground almonds (almond paste), prepared mainly from almonds and sugar and used principally in the manufacture of marzipan. (10) Products based on natural honey, prepared as sugar confectionery (e.g., "halva"). The heading excludes: (a) liquorice extract (not put up as confectionery) containing 10 % or less by weight of sucrose (heading 1302); (b) sugar preparations containing cocoa (heading 1806). (For the purposes of this heading, cocoa butter is not regarded as cocoa); (c) sweetened food preparations, such as vegetables, fruit, fruit peel, etc., preserved by sugar (heading 2006), and jams, fruit jellies, etc. (heading 2007); (d) sweets, gums and similar products (in particular, for diabetics) containing synthetic sweetening agents (e.g., sorbitol) instead of sugar; sugar-based pastes containing added fat in a relatively large proportion, and sometimes milk or nuts, not suitable for transformation directly into sugar confectionery (heading 2106); (e) medicaments of Chapter 30.

Note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) sugar confectionery containing cocoa (heading 1806);

(b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or

(c) medicinal products or other products of Chapter 30.

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 1701 12 100, 1701 12 900, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 90, the term “raw sugar” means sugar without flavouring or coloring or any other additives in which the dry sucrose content is less than 99.5 wt.% when determined by the polarimetric method.

2. For the purposes of subheading 1701 99 100, the term “white sugar” means a sugar without flavours or colourings or any other additives in which the dry sucrose content is 99.5 % or more when determined by the polarimetric method.

3. For the purposes of subheadings 1702 30 100 0, 1702 40 100 0, 1702 60 100 0 and 1702 90 300 0, the term isoglucose means a product derived from glucose or its polymers and containing in a dry state not less than 10 % by weight of fructose.

4. "Inulin syrup" means:

(a) in subheading 1702 60 800 0 direct product of hydrolysis of inulin or oligofructose containing in the dry state more than 50 % by weight of fructose in the free state or as sucrose;

(b) in subheading 1702 90 800 0 direct product of hydrolysis of inulin or oligofructose containing in the dry state not less than 10 wt.%, but not more than 50 wt.% of fructose in the free state or in the form of sucrose.