HTS tariff line · chapter 17
1702.90.10
Described in additional U.S. note 5 to this chapterand entered pursuant to its provisions
Analysis
HTS 1702.90.10 covers described in additional U.S. note 5 to this chapterand entered pursuant to its provisions under heading 1702 (other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid…).
The general rate is 3.6606¢/kg of total sugars, 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 GSP, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 3.6606¢/kg of total sugars. 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. Reduced but not zero rates apply under some agreements: See 9822.05.15 for P+.
Census statistics map these goods to NAICS 31131 (Sugar Manufacturing), an industry of 83 US establishments employing 14,778 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1702.90.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.6606¢/kg of total sugars |
| 1702.90.20 | Containing soluble non-sugar solids (excluding any foreign substances, including but not limited to molasses, that may have been added to or developed in the product) equal to 6 percent or less by weight of the total soluble solids: other | 35.74¢/kg |
| 1702.90.35 | Other: invert molasses | 0.35¢/liter |
| 1702.90.40 | Other: other | 0.35¢/liter |
| 1702.90.52 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6% |
| 1702.90.54 | Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions | 6% |
| 1702.90.58 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 33.9¢/kg of total sugars + 5.1% |
| 1702.90.64 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 6% |
| 1702.90.68 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 33.9¢/kg + 5.1% |
| 1702.90.90 | Other: other | 5.1% |