Analysis
Subheading 1702.20 covers maple sugar and maple syrup, within heading 1702. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 6%. The median line pays 6%.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 1702.20.22 (described in general note 15 of the tariff…) and 1702.20.24 (described in additional U.S. note 9 to this…).
The US splits it as follows: 1702.20.22 for described in general note 15 of the tariff schedule and entered… (6%), 1702.20.24 for described in additional U.S. note 9 to this chapter and entered… (6%), 1702.20.28 for blended syrups described in additional U.S. note 4 to chapter 17… (16.9¢/kg of total sugars + 5.1%) and 1702.20.40 for maple sugar and maple syrup: other (duty-free).
1 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |