HTS chapter · section IV
Chapter 17
Prepared foodstuffs, beverages and tobacco
Chapter 17 of the Harmonized Tariff Schedule sits in section IV (prepared foodstuffs, beverages and tobacco). It has 4 headings and 70 eight-digit tariff lines.
The spread of 12.2 percentage points between the cheapest and dearest lines makes misclassification expensive here.
2 of its 32 lines with a percentage rate are duty-free at the general rate (6%) and 30 are dutiable, from duty-free up to 12.2%. The median line pays 6%.
38 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 1702 (other sugars, including chemically pure lactose, maltose, glucose and fructose…), with 30 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 1704 (sugar confectionery (including white chocolate), not containing cocoa) at 10.4%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form | 24 | 0 | 6% |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter;… | 30 | 1 | 6% |
| 1703 | Molasses resulting from the extraction or refining of sugar | 4 | 0 | – |
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa | 12 | 1 | 10.4% |