HTS tariff line · chapter 17
1701.91.44
Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions
Analysis
HTS 1701.91.44 covers described in additional U.S. note 7 to this chapter and entered pursuant to its provisions under heading 1701 (cane or beet sugar and chemically pure sucrose, in solid form).
Goods that qualify under the Oman FTA, the Peru TPA and USMCA can enter duty-free instead of paying 6%.
Rates on the nearby lines range from 5.1% to 6%. The costliest confusion would be with 1701.91.80 (containing added flavoring matter whether or not containing added…) at 5.1%, a difference of 0.9 points on the customs value.
The general duty rate is 6% of the customs value, which is in the middle of the rates in chapter 17 (52nd percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 20%, 3.3 times the general rate.
Census statistics map these goods to NAICS 31131 (Sugar Manufacturing), an industry of 83 US establishments employing 14,778 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1701.91.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.6606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854¢/kg |
| 1701.91.10 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 3.6606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854¢/kg |
| 1701.91.30 | Containing added coloring but not containing added flavoring matter: other | 35.74¢/kg |
| 1701.91.42 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6% |
| 1701.91.48 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 33.9¢/kg + 5.1% |
| 1701.91.52 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6% |
| 1701.91.54 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions | 6% |
| 1701.91.58 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 33.9¢/kg + 5.1% |
| 1701.91.80 | Containing added flavoring matter whether or not containing added coloring: other | 5.1% |