Import duty / Chapter 17 / Heading 1704
Heading 1704 covers 2 tariff lines in LoadLoom's table; 1 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 1704.10 | Sugar confectionery; chewing gum, whether or not sugar-coated, not containing cocoa | 4% | 9.5% | Free with certificate |
| 1704.90 | Sugar confectionery; (excluding chewing gum, including white chocolate), not containing cocoa | 4.5% | 10% | Not eligible |
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
