1702.20.28

Analysis

HTS 1702.20.28 covers blended syrups described in additional U.S. note 4 to chapter 17: other under heading 1702 (other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

This line's footnotes point to 2 additional provisions in Chapter 99: 9904.17.66 (Chapter 99 provision); 9904.17.84 (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 16.9¢/kg of total sugars + 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 16.9¢/kg of total sugars + 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.

For statistics it divides in two: 1702.20.28.10 for maple sugar and 1702.20.28.90 for maple syrup. Both pay the same duty; the suffix records which kind was imported.