HTS tariff line · chapter 17
1702.40.22
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Analysis
HTS 1702.40.22 covers described in general note 15 of the tariff schedule and entered pursuant to its provisions under heading 1702 (other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid…).
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%. 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.
Rates on the nearby lines range from 5.1% to 6%. The costliest confusion would be with 1702.40.40 (glucose and glucose syrup, containing in the dry state at least 20…) at 5.1%, a difference of 0.9 points on the customs value.
The general duty rate is 6% of the customs value, which is in the middle of the rates in chapter 17 (52nd percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |