HS 170113 Cane sugar specified in subheading note 2 to this chapter
Quick Answer: Cane sugar specified in subheading note 2 to this chapter enters the UK at 35.00 GBP / 100 kg, the EU at 41.90 EUR / 100 kg, and the US at 33.87¢/kg or 39.85¢/kg, with various preferential rates available. This classification specifically covers raw cane sugar that is not flavored or colored, and which contains, by weight, 99.7% or more of sucrose, determined by polarization. This distinction is crucial for accurate tariff application. Importers and customs brokers should consult specific trade agreements and preferential origin rules to determine eligibility for reduced or duty-free entry, as highlighted by CustomTariffs data.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1701130000 | — | — | — |
| 1701131000 | — | — | — |
| 1701139000 | 35.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1701130000 | — | — | — |
| 1701131000 | — | — | — |
| 1701139000 | 41.90 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1701135000 | 33.87¢/kg | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.09.01-9823.09.09 (S+) See 9822.03.01 (1 programs) | ["kg"] |
| 1701130500 | 1.4606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854¢/kg | Free (17 programs) | ["kg"] |
| 1701132000 | 1.4606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854¢/kg | Free (17 programs) | ["kg"] |
| 170113 | — | — | — |
| 1701131000 | 1.4606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854¢/kg | Free (A*,BH,CL,CO,D,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) See 9822.05.15 (1 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 1701.13?
Imports of Cane sugar specified in subheading note 2 to this chapter may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free (A*,BH,CL,CO,D,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) See 9822.05.15 for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 170113 cover?
This subheading covers raw cane sugar, not containing added flavoring or coloring matter, which is specified in subheading note 2 to Chapter 17 of the Harmonized System (HS). According to the World Customs Organization (WCO) HS Nomenclature, this includes sugar in solid form, derived from sugarcane, that has not undergone further refining processes beyond initial extraction and purification. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this category as raw cane sugar with a pol reading of less than 99.7 degrees. This classification is critical for differentiating between raw and refined sugars.
What falls outside HS 170113?
The following products are excluded from HS 170113: refined cane sugar (classified under HS 170199), beet sugar (classified under HS 170114), sugar containing added flavoring or coloring matter (classified under HS 170199), and sugar syrups or molasses (classified under HS 1702). For example, granulated white sugar, which has undergone significant refining to achieve a high purity level, would not fall under this subheading. Similarly, liquid sugar solutions, even if derived from raw cane sugar, are classified elsewhere.
What are common classification mistakes for HS 170113?
A common error is misinterpreting the "pol reading" requirement outlined in subheading note 2 to Chapter 17. Importers may incorrectly classify refined cane sugar with a pol reading of 99.7 degrees or higher under HS 170113, when it should be classified under HS 170199. This mistake often arises from a lack of precise laboratory analysis or a misunderstanding of the specific purity thresholds stipulated by the HS. Adherence to General Rule of Interpretation (GRI) 1 is paramount, focusing on the Section and Chapter Notes.
How should importers classify products under HS 170113?
The correct procedure for classifying products under HS 170113 involves verifying the origin of the sugar (cane), its physical state (solid), and crucially, its purity level as indicated by the "pol reading." Importers and customs brokers must consult the specific subheading notes within Chapter 17 of the HS nomenclature and refer to official tariff databases like the USITC HTS or the EU TARIC. Obtaining a Certificate of Analysis detailing the pol reading is essential for accurate classification, especially when dealing with borderline purity levels.
How is the duty calculated for products under HS 170113?
A shipment of 1,000 kilograms of raw cane sugar, declared at a customs value of $500 USD, would attract a US duty of $24.30. This is calculated using the Most Favored Nation (MFN) duty rate of 2.43% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS 170113. The calculation is: 2.43% of $500 USD = $12.15. However, for raw cane sugar, there is also a specific duty component. For example, if the specific duty were $0.01215 per kilogram, the total duty would be ($0.01215/kg * 1000 kg) + $12.15 = $12.15 + $12.15 = $24.30.
Which trade agreements reduce duties for HS 170113?
Several free trade agreements may reduce the applicable duty rate for HS 170113, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating sugar from Canada and Mexico may enter the United States duty-free, provided specific rules of origin are met. To claim this preference, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required. The specific documentation requirements can vary by jurisdiction and the terms of the agreement.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 170113, 'Cane sugar specified in subheading note 2 to this chapter'?
The duty rates for HS code 170113 vary significantly by importing country and trade agreement. For example, under the UK Global Tariff, the standard rate is 35.00 GBP per 100 kg. In the EU, the rate can be 41.90 EUR per 100 kg. In the US, the rate is 33.87¢/kg, but preferential rates exist under specific trade agreements. For instance, imports from Bahrain (BH), Chile (CL), Jordan (JO), South Korea (KR), Oman (OM), and Singapore (SG) may be duty-free. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates, including any applicable quotas or additional duties. Always verify with the relevant customs authority.
How is the duty for HS code 170113 calculated, and can you provide an example?
The duty for HS code 170113 is typically calculated on a per-unit basis (e.g., per 100 kg or per kg), rather than purely ad valorem (percentage of value). For instance, if importing 5,000 kg of cane sugar into the US with a duty rate of 33.87¢/kg (which is $0.3387/kg), the calculation would be: 5,000 kg * $0.3387/kg = $1,693.50. This is a specific example, and the actual rate and calculation method must be confirmed with the importing country's customs authority. Some countries may also apply additional duties or have complex calculation methods involving sugar content or other factors.
What are the key classification criteria for HS code 170113?
HS code 170113 specifically covers 'Cane sugar specified in subheading note 2 to this chapter'. Subheading note 2 (as found in the WCO Harmonized System Nomenclature and adopted by many national tariffs) generally refers to raw cane sugar, not containing added flavouring or colouring matter, and having a pol reading of less than 99.7° by mass. This means the sugar is in its unrefined or semi-refined state. Classification hinges on the polarization (pol) reading, which indicates the purity of the sugar, and confirmation that it is derived from sugar cane. Impurities or further processing (like refining to a high pol reading) would likely lead to classification under a different HS code, such as 1701.14 for beet sugar or 1701.99 for other refined sugars.
What documentation is typically required for importing goods under HS code 170113?
Standard import documentation for HS code 170113 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a certificate of origin is often required to claim preferential duty rates under trade agreements. Depending on the importing country's regulations, a laboratory analysis certificate detailing the sugar's polarization (pol) reading and purity may be necessary to verify its classification under 170113. Phytosanitary certificates might also be required to ensure the goods meet health and safety standards. Always consult the specific import requirements of the destination country's customs agency.
Which trade agreements commonly offer preferential duty rates for HS code 170113, and how can importers benefit?
Several trade agreements can provide preferential duty rates for HS code 170113. For example, the US has agreements with countries like Chile (CL), Jordan (JO), Oman (OM), and Singapore (SG) that may offer reduced or zero duties on sugar imports, subject to rules of origin. The UK also has numerous Free Trade Agreements (FTAs) that could impact duties. To benefit, importers must ensure the sugar originates from a country party to the relevant trade agreement and meets the specific 'rules of origin' stipulated in that agreement. This typically requires a valid Certificate of Origin issued by the exporting country's authorities or a declaration from the exporter. Importers should consult the text of the applicable trade agreement and the destination country's customs regulations to confirm eligibility and requirements.