HS 170260 Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar

Quick Answer: Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar, 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 at 33.9¢/kg of total sugars + 5.1%. This classification covers highly concentrated fructose products not classified elsewhere, distinct from invert sugar. Importers should note the specific calculation methods for duty, particularly the "per % saccharin" components in the UK and EU, and the combined ad valorem and per-kilogram duties in the US. According to CustomTariffs data, variations in duty rates exist across different preferential trade agreements within these jurisdictions.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1702600000 — — —
1702601000 42.00 GBP / 100 kg/net mas — —
1702608000 0.30 GBP / 100 kg/net/%sacchar. — —
1702609500 0.30 GBP / 100 kg/net/%sacchar. — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1702600000 — — —
1702608000 0.40 EUR / 100 kg/net/%sacchar. — —
1702601000 50.70 EUR / 100 kg/net mas — —
1702609500 0.40 EUR / 100 kg/net/%sacchar. — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1702602800 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"]
170260 — — —
1702602400 6% Free (3 programs) ["kg"]
1702604030 — — ["kg"]
1702604090 — — ["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 1702.60?

Imports of Other fructose and fructose syrup, containing in the dry state more 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, GSP, 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?

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What products does HS 170260 cover?

This subheading covers "Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar," as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. Official definitions from sources like the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes products where fructose is the predominant sugar, such as crystalline fructose and high-fructose syrups with a fructose content exceeding 50% on a dry weight basis, but specifically excluding invert sugar which is a mixture of glucose and fructose produced by hydrolysis of sucrose.

What falls outside HS 170260?

The following products are excluded from HS 170260: invert sugar, which is classified under HS 170290; sucrose (table sugar) and its syrups (HS 1701); lactose and maltose syrups (HS 170220 and 170230 respectively); and glucose and glucose syrups (HS 170230). Products containing less than 50% fructose by dry weight, even if they contain fructose, are also excluded and would typically fall under HS 170290 or other relevant headings depending on their primary composition and characteristics, such as honey (HS 0409).

What are common classification mistakes for HS 170260?

A common error is the misclassification of invert sugar, which, despite containing fructose, is explicitly excluded from HS 170260 and belongs to HS 170290. Another mistake involves failing to accurately determine the dry weight percentage of fructose. Importers may also incorrectly classify mixtures where fructose is not the predominant sugar by dry weight, or where other sugars like glucose are present in higher proportions, potentially leading to classification under HS 170230 or HS 170290, contrary to General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods.

How should importers classify products under HS 170260?

The correct procedure for classifying products under HS 170260 involves a multi-step analysis. First, determine the precise composition of the product, focusing on the percentage of fructose by dry weight. Consult analytical laboratory reports or product specifications. Second, verify that the product is not invert sugar. Third, compare the product's characteristics against the WCO HS Explanatory Notes and national tariff schedules like the USITC HTS or EU TARIC. If the product meets the criteria of more than 50% fructose by dry weight and is not invert sugar, then HS 170260 is the appropriate classification.

How is the duty calculated for products under HS 170260?

A shipment of 1,000 kilograms of 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 ($2,500 USD × 0.05 = $125.00). This calculation is based on the ad valorem duty rate published in the USITC Harmonized Tariff Schedule for HS code 170260.10.00.

Which trade agreements reduce duties for HS 170260?

Several free trade agreements may reduce the applicable duty rate for HS 170260. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada or Mexico may enter the US duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) could offer preferential rates for originating goods from member countries like Japan or Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, confirming the product's eligibility.

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Which HS Codes Are Related?

HS 170290 HS 170230 HS 170240 HS 170250 HS 170211 HS 170220

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 170260 (Other fructose and fructose syrup)?

Import duty rates for HS code 170260 vary significantly by importing country. For example, the UK's standard duty is 42.00 GBP per 100 kg net mass, plus 0.30 GBP per 100 kg net per % saccharin. The US rate is 33.9¢/kg of total sugars plus a 5.1% ad valorem duty, with specific preferential rates under various trade agreements (e.g., Free for goods from Chile (CL), Jordan (JO), Oman (OM), Singapore (SG), South Korea (KR)). Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. For instance, the EU's rate can be 50.70 EUR per 100 kg net mass, plus 0.40 EUR per 100 kg net per % saccharin.

How is the duty for HS 170260 calculated, and can you provide an example?

The duty calculation for HS 170260 often involves a combination of a specific duty based on weight and potentially sugar content, plus an ad valorem (percentage of value) component. For instance, using the US rate of 33.9¢/kg of total sugars + 5.1% ad valorem: If you import 1000 kg of product containing 90% total sugars, and the value of the shipment is $2000 USD, the duty would be calculated as follows: (1000 kg * 0.339 USD/kg) + (0.051 * $2000 USD) = $339 USD + $102 USD = $441 USD. Note that 'total sugars' and 'fructose content' are critical for accurate classification and duty calculation.

What are the key classification criteria for goods falling under HS code 170260?

HS code 170260 covers 'Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar'. The primary classification criteria are: 1. Fructose Content: The product must contain more than 50% fructose by weight in its dry state. This requires laboratory analysis to confirm. 2. Form: It can be in solid form (crystalline fructose) or as a syrup. 3. Exclusion: It specifically excludes 'invert sugar', which is a mixture of glucose and fructose typically produced by hydrolyzing sucrose. Importers must ensure their product meets the fructose percentage threshold and is not classified as invert sugar under a different heading (e.g., 170290).

Which trade agreements commonly offer preferential duty rates for HS code 170260?

Several trade agreements can provide reduced or zero duty rates for goods classified under HS 170260, depending on the origin of the goods and the importing country. For example, the United States has preferential rates under agreements with countries like Chile (CL), Singapore (SG), South Korea (KR), and Jordan (JO), often listed under specific subheadings (e.g., 9822.05.20 for goods from Peru (PE) under P+). The UK also has various trade agreements that may offer preferential treatment. Importers must verify the rules of origin for the specific trade agreement to qualify for these lower rates and ensure they have the necessary proof of origin documentation.

What documentation is typically required when importing goods under HS code 170260?

Standard import documentation for HS code 170260 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must provide documentation that substantiates the fructose content, such as a Certificate of Analysis (CoA) from the manufacturer or an independent laboratory, confirming it exceeds 50% in the dry state. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin (COO) is mandatory. Customs brokers should be prepared to provide detailed product specifications and potentially the manufacturing process to customs authorities if further clarification is needed.