2940.00

Analysis

Subheading 2940.00 covers sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than…, within heading 2940. 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 2 US tariff lines below it are national.

1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 5.8%. The median line pays 2.9%.

The spread of 5.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.8%, applies to 2940.00.60 (sugars, chemically pure, other than sucrose…).

The US splits it as follows: 2940.00.20 for sugars, chemically pure, other than sucrose, lactose, maltose… (duty-free) and 2940.00.60 for sugars, chemically pure, other than sucrose, lactose, maltose… (5.8%).