HTS tariff line · chapter 17
1702.90.68
Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other
Analysis
HTS 1702.90.68 covers articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other under heading 1702 (other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid…).
This line's footnotes point to 2 additional provisions in Chapter 99: 9904.17.17 (Chapter 99 provision); 9904.17.48 (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 33.9¢/kg + 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 33.9¢/kg + 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.
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 |
| 1702.90.10 | Described in additional U.S. note 5 to this chapterand 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% |
| 1702.90.90 | Other: other | 5.1% |
Chapter 99 provisions in the footnotes
- 9904.17.17 Chapter 99 provision
Valued less than 5¢/kg
- 9904.17.48 Chapter 99 provision
Provided for in subheading 2106.90.94