HTS subheading · chapter 17
1702.40
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
Analysis
Subheading 1702.40 covers 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, 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.
None of its 4 lines is duty-free at the general rate. Rates run from 5.1% to 6% with a median of 6%, so the line you choose sets the duty.
The US splits it as follows: 1702.40.22 for described in general note 15 of the tariff schedule and entered… (6%), 1702.40.24 for described in additional U.S. note 9 to this chapter and entered… (6%), 1702.40.28 for blended syrups described in additional U.S. note 4 to chapter 17… (33.9¢/kg of total sugars + 5.1%) and 1702.40.40 for glucose and glucose syrup, containing in the dry state at least 20… (5.1%).
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 |
|---|---|---|
| 1702.40.22 | 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% |