1704.10.00.00 - Chewing gum, whether or not sugar-coated

This HTS category, 1704.10.00.00, specifically encompasses all forms of chewing gum. This includes products that are explicitly designed for mastication and are not intended for swallowing. The description "whether or not sugar-coated" signifies that both standard chewing gum and varieties with an outer sugar layer fall under this heading. The core defining characteristic for classification here is the intended use and physical properties of the product as a chewable confectionery.

Distinguishing this category from its sibling, 1704.90 "Other," is crucial for accurate classification. While 1704.90 covers a broad range of sugar confectionery not containing cocoa that *doesn't* fit into the more specific categories, 1704.10.00.00 is dedicated solely to chewing gum. Therefore, any sugar-based confection that is not primarily intended for chewing, such as hard candies, soft candies, toffees, or nougat, would be classified under the "Other" category.

As a leaf node, 1704.10.00.00 does not have further subdivisions. This means that all products meeting the definition of chewing gum, regardless of flavor, color, presence of sweeteners, or any other specific ingredient (as long as it doesn't fundamentally alter its classification to another chapter), will be classified directly under this HTS code. The primary focus remains on identifying the product as chewing gum.