Analysis
HTS 1702.19.00 covers lactose and lactose syrup: other under heading 1702 (other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid…).
Neighbouring lines carry rates from duty-free to 9.6%, so the exact line matters. The widest gap is with 1702.20.40 (maple sugar and maple syrup: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6.4 percentage points.
The general duty rate is 6.4% of the customs value, which is above most the rates in chapter 17 (78th percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 50%, 7.8 times the general rate.
Neighbouring 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% |
| 1702.20.22 | 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% |