Bubble gum classification under sugar confectionery: functional distinction from chewing gum keeps it in the residuary tariff entry.

Bubble gum was held to fall under sub-heading 1704.90 as "other" sugar confectionery, not under sub-heading 1704.10 for chewing gum. The tariff entry distinguished chewing gum from the residuary "other" category, and earlier decisions had treated bubble gum as commercially distinct from chewing gum. Its ability to form bubbles was treated as a functional difference supporting exclusion from the specific chewing gum entry. The HSN explanatory note was read as applying to Heading 17.04 generally and not as expanding the scope of the chewing gum sub-heading.

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Issues: Whether bubble gum manufactured by the assessee was classifiable under sub-heading 1704.90 as "other" sugar confectionery, or under sub-heading 1704.10 as chewing gum.

Analysis: The relevant tariff entry under Heading 17.04 distinguished between "chewing gum, whether or not sugar coated" and the residuary sub-heading "other". The product had already been treated in earlier decisions as commercially different from chewing gum. The essential distinction noted was that bubble gum is capable of producing bubbles when blown, unlike chewing gum, and that this functional and commercial difference kept it outside the specific entry for chewing gum. The HSN explanatory note was read as relating to the heading generally and not as expanding the specific sub-heading for chewing gum. The earlier judicial view treating bubble gum and chewing gum as distinct products was followed.

Conclusion: Bubble gum was not classifiable under sub-heading 1704.10 and was correctly classifiable under sub-heading 1704.90, in favour of the assessee.

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