HTS tariff line · chapter 17
1701.91.58
Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other
Analysis
HTS 1701.91.58 covers articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other under heading 1701 (cane or beet sugar and chemically pure sucrose, in solid form).
This line's footnotes point to 2 additional provisions in Chapter 99: 9904.17.49 (Chapter 99 provision); 9904.17.65 (Chapter 99 provision). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general rate is 33.9¢/kg + 5.1%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under the Bahrain FTA, the Chile FTA, the Jordan FTA, KORUS, the Oman FTA and the Singapore FTA can enter duty-free instead of paying 33.9¢/kg + 5.1%. Reduced but not zero rates apply under some agreements: See 9822.05.20 for P+; See 9822.06.10 for PE; See 9822.08.01 for CO; See 9822.09.17 for PA; See 9823.10.01-9823.10.45 for S+; See 9822.03.01 for MA.
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% |
| 1701.91.44 | Described in additional U.S. note 7 to this chapter 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% |
| 1701.91.80 | Containing added flavoring matter whether or not containing added coloring: other | 5.1% |
Chapter 99 provisions in the footnotes
- 9904.17.49 Chapter 99 provision
Valued less than 5¢/kg
- 9904.17.65 Chapter 99 provision
Provided for in subheading 2106.90.97