HTS heading · chapter 17
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel
Analysis
Heading 1702 of the Harmonized Tariff Schedule covers other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey…. It divides into 8 six-digit subheadings and 30 eight-digit tariff lines, with 43 ten-digit statistical suffixes below them.
The spread of 9.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 9.6%, applies to 1702.50.00 (chemically pure fructose).
1 of its 18 lines with a percentage rate are duty-free at the general rate (6%) and 17 are dutiable, from duty-free up to 9.6%. The median line pays 6%.
12 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 largest subheadings are 1702.90 (other, including invert sugar and other sugar and…, 11 lines), 1702.20 (maple sugar and maple syrup, 4 lines), 1702.30 (glucose and glucose syrup, not containing…, 4 lines) and 1702.40 (glucose and glucose syrup, containing in the dry…, 4 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1702.11.00 | Containing by weight 99 percent or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 6.4% |
| 1702.19.00 | Lactose and lactose syrup: other | 6.4% |
| 1702.20.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6% |
| 1702.20.24 | Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions | 6% |
| 1702.20.28 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 16.9¢/kg of total sugars + 5.1% |
| 1702.20.40 | Maple sugar and maple syrup: other | Free |
| 1702.30.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6% |
| 1702.30.24 | Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions | 6% |
| 1702.30.28 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 16.9¢/kg of total sugars + 5.1% |
| 1702.30.40 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 percent by weight of fructose: other | 2.2¢/kg |
| 1702.40.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6% |
| 1702.40.24 | Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions | 6% |
| 1702.40.28 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 33.9¢/kg of total sugars + 5.1% |
| 1702.40.40 | Glucose and glucose syrup, containing in the dry state at least 20 percent but less than 50 percent by weight of fructose, excluding invert sugar: other | 5.1% |
| 1702.50.00 | Chemically pure fructose | 9.6% |
| 1702.60.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6% |
| 1702.60.24 | Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions | 6% |
| 1702.60.28 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 33.9¢/kg of total sugars + 5.1% |
| 1702.60.40 | Other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose, excluding invert sugar: other | 5.1% |
| 1702.90.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.6606¢/kg of total sugars |
| 1702.90.10 | Described in additional U.S. note 5 to this chapterand entered pursuant to its provisions | 3.6606¢/kg of total sugars |
| 1702.90.20 | Containing soluble non-sugar solids (excluding any foreign substances, including but not limited to molasses, that may have been added to or developed in the product) equal to 6 percent or less by weight of the total soluble solids: other | 35.74¢/kg |
| 1702.90.35 | Other: invert molasses | 0.35¢/liter |
| 1702.90.40 | Other: other | 0.35¢/liter |
| 1702.90.52 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6% |
| 1702.90.54 | Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions | 6% |
| 1702.90.58 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 33.9¢/kg of total sugars + 5.1% |
| 1702.90.64 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 6% |
| 1702.90.68 | 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% |
| 1702.90.90 | Other: other | 5.1% |