1704.90.74.00 - Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions

This HTS classification, 1704.90.74.00, pertains to a very specific subset of sugar confectionery. It encompasses articles that contain over 10 percent by dry weight of sugar, and are further described by additional U.S. note 3 to chapter 17. This note typically details specific types of confectionery, such as those with certain inclusions or structural characteristics, that do not fall under more general categories within sugar confectionery. The key differentiator for this code lies in meeting the stringent criteria outlined in that specific additional U.S. note.

This category is distinct from its sibling, 1704.90.78.00 ("Other"), by virtue of its precise alignment with the stipulations of additional U.S. note 3. While 1704.90.78.00 would cover other sugar confectionery not containing cocoa that doesn't meet the specific requirements of note 3, 1704.90.74.00 is reserved for those that demonstrably fit the conditions of that particular note. This often involves characteristics related to the composition, processing, or intended use as defined by the note itself.

As a leaf node, 1704.90.74.00 has no further subcategories. Therefore, classification within this code is definitive. Importers must ensure that the goods precisely match the description found in additional U.S. note 3 to chapter 17, alongside the general requirements of containing over 10 percent sugar by dry weight and not being chocolate-based. Examples could include certain types of hard candies, fruit pastes, or chewy sweets that are specifically enumerated or defined by the provisions of that note.