2940.00.60

Analysis

HTS 2940.00.60 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…).

Rates on the nearby lines range from duty-free to duty-free. The costliest confusion would be with 2940.00.20 (sugars, chemically pure, other than sucrose, lactose, maltose…) at duty-free, a difference of 5.8 points on the customs value.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 5.8%. 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.

The general duty rate is 5.8% of the customs value, which is in the middle of the rates in chapter 29 (65th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $580 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 50%, 8.6 times the general rate.