HS 170240 Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar
Quick Answer: Glucose and glucose syrup containing 20% to less than 50% fructose by weight, excluding invert sugar, imported under HS 170240 enters the UK at rates such as 42.00 GBP/100 kg net mas, the EU at 50.70 EUR/100 kg net mas, and the US with a duty of 33.9¢/kg of total sugars plus 5.1% for most favored nation (MFN) treatment, with various preferential rates available. This classification specifically excludes invert sugar, which is a mixture of glucose and fructose produced by hydrolysis of sucrose. Importers and customs brokers should consult specific tariff schedules for precise rates and any applicable quotas or trade agreements. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1702400000 | — | — | — |
| 1702401000 | 42.00 GBP / 100 kg/net mas | — | — |
| 1702409000 | 16.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1702401000 | 50.70 EUR / 100 kg/net mas | — | — |
| 1702409000 | 20.00 EUR / 100 kg | — | — |
| 1702400000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1702402800 | 33.9¢/kg of total sugars + 5.1% | 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 9823.10.01-9823.10.45 (S+) See 9822.03.01 (1 programs) | ["kg"] |
| 170240 | — | — | — |
| 1702402400 | 6% | Free (3 programs) | ["kg"] |
| 1702402200 | 6% | Free (17 programs) | ["kg"] |
| 1702404000 | 5.1% | Free (17 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 1702.40?
Imports of Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar 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 for USMCA, KORUS, and 15 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 170240 cover?
This subheading covers glucose and glucose syrup that, when analyzed in their dry state, contain a fructose content ranging from a minimum of 20% up to, but not including, 50% by weight. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes invert sugar. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this specific fructose percentage range as the defining characteristic for classification under 170240.
What falls outside HS 170240?
The following products are excluded from HS 170240: glucose and glucose syrup with a fructose content below 20% by weight in the dry state, which would typically fall under HS 170230, and those with 50% or more fructose by weight, which are classified as invert sugar under HS 170260. Products that are not primarily glucose or glucose syrup, even if they contain fructose, such as honey (HS 0409) or certain fruit preparations (HS 2007), are also excluded from this subheading.
What are common classification mistakes for HS 170240?
A common error is misinterpreting the "dry state" requirement for fructose content analysis. Importers may rely on the total weight of the syrup without accounting for its moisture content, leading to incorrect fructose percentage calculations. Furthermore, failing to distinguish between pure glucose syrup and mixtures containing other sugars or ingredients can result in misclassification, as General Rule of Interpretation (GRI) 1 of the Harmonized System emphasizes the importance of the "essential character" of the product.
How should importers classify products under HS 170240?
The correct procedure for classifying products under HS 170240 involves obtaining a Certificate of Analysis (CoA) from the supplier that clearly states the fructose content by weight in the dry state. Importers and customs brokers must verify that this percentage falls within the specified range of 20% to less than 50%. Cross-referencing this information with the official tariff schedule of the importing country, such as the UK Trade Tariff, is crucial to ensure accurate declaration.
How is the duty calculated for products under HS 170240?
A shipment of 1,000 kilograms of corn syrup, declared at a customs value of $1,500 USD, with a dry state fructose content of 30%, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($1,500 USD × 0.05 = $75.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 170240.
Which trade agreements reduce duties for HS 170240?
Several free trade agreements may reduce the applicable duty rate for HS 170240, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from countries like Australia and Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and the exporting country.
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FAQ
What are the primary classification criteria for HS code 170240?
HS code 170240 specifically covers glucose and glucose syrup. The key distinguishing factors are the fructose content: it must contain at least 20% but less than 50% of fructose by dry weight. Importantly, this classification excludes invert sugar. Importers must ensure their product meets these precise fructose concentration thresholds, typically verified by laboratory analysis of the dry matter.
What are the typical import duty rates for HS code 170240 into the UK and EU?
For imports into the UK, the standard rate is 42.00 GBP per 100 kg net mass. For imports into the EU, the standard rate is 50.70 EUR per 100 kg net mass. These rates are applied based on the net weight of the product. Always consult the UK Trade Tariff or the EU TARIC database for the most current rates and any potential suspensions or specific conditions.
How is the import duty for HS code 170240 calculated with a concrete example?
The duty is typically calculated on a per-weight basis. For example, if importing 1,000 kg net mass of glucose syrup into the UK at the standard rate of 42.00 GBP / 100 kg net mass, the calculation would be: (1,000 kg / 100 kg) * 42.00 GBP = 420.00 GBP. If importing the same quantity into the EU at 50.70 EUR / 100 kg net mass, the calculation would be: (1,000 kg / 100 kg) * 50.70 EUR = 507.00 EUR. This calculation assumes no preferential rates apply.
Which trade agreements offer preferential duty rates for HS code 170240, and what documentation is needed?
Several trade agreements can provide preferential duty rates. For instance, under agreements with countries like Bahrain (BH), Chile (CL), Jordan (JO), South Korea (KR), Oman (OM), and Singapore (SG), the duty may be Free. To claim these preferential rates, importers must provide a valid proof of origin, such as a EUR.1 movement certificate or an invoice declaration, depending on the specific agreement and originating status of the goods. Always verify the current status and requirements with the relevant customs authority (e.g., UK government's trade tariff or EU's TARIC).
What documentation is crucial for customs clearance of glucose and glucose syrup under HS 170240?
Beyond the standard import declaration and commercial documents (invoice, packing list, bill of lading), specific documentation for HS 170240 often includes a certificate of origin to claim preferential treatment if applicable. Crucially, laboratory analysis reports or certificates of analysis (CoA) demonstrating the fructose content (between 20% and 50% by dry weight) are essential for accurate classification and to avoid potential disputes or reclassification by customs authorities. For imports into the EU, compliance with Regulation (EU) 2017/1018 concerning food safety and labelling may also be relevant.