1704.90.25.00 - Cough drops 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification covers "cough drops," which are medicinal lozenges designed for the relief of coughs and sore throats. These items are primarily sugar-based confections, often containing active pharmaceutical ingredients like menthol, eucalyptus oil, or other soothing agents, and are intended for direct consumption. The key characteristic is their dual nature as both a sweet confection and a therapeutic remedy.
Distinguishing this category from its sibling, 1704.90.35 "Other," is crucial. While both fall under "Other confections or sweetmeats ready for consumption" within sugar confectionery, 1704.90.25 is specifically designated for cough drops. The sibling category would encompass other types of sweet confections that do not possess the medicinal properties and primary intended use of cough drops.
As this is a leaf node, there are no further subcategories. The classification of cough drops at this level is definitive, focusing on their specific formulation and primary medicinal purpose alongside their confectionery nature. Imported goods fitting this description should be classified here, provided they meet the general criteria for sugar confectionery not containing cocoa, and are presented in a ready-for-consumption format with a primary therapeutic function for throat and cough ailments.