HTS tariff line · chapter 29
2940.00.20
Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939: d-Arabinose
Analysis
HTS 2940.00.20 covers sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than… under heading 2940 (sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose…).
Within this group the rate runs from 5.8% to 5.8%. Compared with 2940.00.60 (sugars, chemically pure, other than sucrose, lactose, maltose…), which pays 5.8%, a misclassification either way moves the duty by 5.8 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 50% instead of nothing, so origin decides between free entry and a 50% duty.
The normal trade relations rate here is zero, shared by about 26% of the 1050 tariff lines in chapter 29, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other line in the same group is 2940.00.60 (sugars, chemically pure, other than sucrose, lactose…, 5.8%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2940.00.60 | Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939: other | 5.8% |