HS 170250 Chemically pure fructose

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What products does HS 170250 cover?

This subheading covers chemically pure fructose, also known as fruit sugar. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this classification applies to fructose that has been purified to a high degree, typically exceeding 99% purity. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category is for fructose in its crystalline or powdered form, specifically when its chemical purity meets stringent standards, distinguishing it from less refined sugars.

What falls outside HS 170250?

The following products are excluded from HS 170250: mixtures containing fructose with other sugars, such as sucrose or glucose, unless the fructose is chemically pure and present as the sole identified sugar component. Also excluded are fructose syrups, even if highly concentrated, as these are typically classified under HS 170260 ("Other sugars, including chemically pure lactose, maltose, glucose and fructose, and invert sugar, in solid form"). Products that are not chemically pure, such as raw fructose or fructose derived from natural sources without further purification, will also fall under different classifications.

What are common classification mistakes for HS 170250?

A common error is misclassifying fructose syrups or mixtures containing fructose under this subheading. General Interpretative Rule 1 (GIR 1) of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may mistakenly assume any form of fructose belongs here, overlooking the "chemically pure" requirement. Another mistake involves confusing pure fructose with mixtures of fructose and glucose (e.g., high-fructose corn syrup), which are classified elsewhere, often under HS 170260.

How should importers classify products under HS 170250?

The correct procedure for classifying products under HS 170250 involves verifying the chemical purity of the fructose. Importers and customs brokers must obtain a Certificate of Analysis (CoA) from the manufacturer, detailing the fructose content and the absence of significant impurities. This CoA should confirm a purity level consistent with "chemically pure" as defined by relevant chemical standards. Cross-referencing this information with the specific definitions in the importing country's tariff schedule, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate classification.

How is the duty calculated for products under HS 170250?

A shipment of 1,000 kilograms of chemically pure crystalline fructose, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 1702.50.0000.

Which trade agreements reduce duties for HS 170250?

Several free trade agreements may reduce the applicable duty rate for HS 170250, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fructose from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, some developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or zero duty rates, requiring a GSP Form A or a self-certified origin declaration depending on the importing country's regulations.

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