Analysis
HTS 1702.20.40 covers maple sugar and maple syrup: other under heading 1702 (other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid…). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from 6% to 6%. Compared with 1702.20.24 (described in additional U.S. note 9 to this chapter and entered…), which pays 6%, a misclassification either way moves the duty by 6 percentage points.
The normal trade relations rate here is zero, shared by about 6% of the 32 tariff lines in chapter 17, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 1702.20.22 (described in general note 15 of the tariff schedule and…, 6%), 1702.20.24 (described in additional U.S. note 9 to this chapter and…, 6%) and 1702.20.28 (blended syrups described in additional U.S. note 4 to…, 16.9¢/kg of total sugars + 5.1%).
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 1702.20.40.10 | Maple sugar | kg | 111998 |
| 1702.20.40.40 | In containers over 5 kg | kg | |
| 1702.20.40.50 | Other | kg | |
| 1702.20.40.60 | In containers over 5 kg | kg | |
| 1702.20.40.70 | Other | kg |
Neighbouring 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% |