HS 170290 Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose
Quick Answer: Other sugars and sugar syrups not elsewhere specified, including invert sugar and blends containing 50% fructose by weight, enter the UK at 12.00% ad valorem, the EU at 12.80% ad valorem, and the US with a primary rate of 35.74¢/kg, though preferential rates may apply. This classification captures a variety of sugar-based products that do not fit into more specific HS codes. Importers should be aware of the significant differences in duty rates across major trading blocs. CustomTariffs aggregates this information, highlighting the need for precise classification to optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1702900000 | — | — | — |
| 1702901000 | 12.00 % | — | — |
| 1702901010 | 12.00 % | — | — |
| 1702901090 | 12.00 % | — | — |
| 1702903000 | 42.00 GBP / 100 kg/net mas | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1702900000 | — | — | — |
| 1702901000 | 12.80 % | — | — |
| 1702901010 | 12.80 % | — | — |
| 1702901090 | 12.80 % | — | — |
| 1702907500 | 27.70 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1702902000 | 35.74¢/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"] |
| 1702906800 | 33.9¢/kg + 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"] |
| 1702905800 | 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"] |
| 1702900500 | 3.6606¢/kg of total sugars | Free (17 programs) | ["kg"] |
| 1702903500 | 0.35¢/liter | Free (17 programs) | ["liters","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 1702.90?
Imports of Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose 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 17 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 170290 cover?
This subheading covers "Other" sugars and sugar syrups not elsewhere specified within heading 1702, specifically including invert sugar and other sugar and sugar syrup blends that contain 50% or more by weight of fructose in their dry state. According to the World Customs Organization's Harmonized System Explanatory Notes, this category is for products that do not fit into the more specific subheadings of 1702, such as pure sucrose or lactose. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this code is a residual category for such blended syrups and sugars, provided they meet the fructose content threshold.
What falls outside HS 170290?
The following products are excluded from HS 170290: pure sucrose (classified under 170230-170240), lactose (210690), glucose syrups with less than 50% fructose (170290), and maltodextrins (170290 if fructose is 50% or more, otherwise 170290). Products that are not primarily sugar or sugar syrup blends, even if they contain sugars, such as sweetened condensed milk (190190) or certain confectionery items (Chapter 17 or 18), are also classified elsewhere. The key is the composition and primary nature of the product.
What are common classification mistakes for HS 170290?
A common error is misinterpreting the fructose content threshold for blends. Importers may incorrectly classify a product containing less than 50% fructose under this subheading, when it should be classified under a more general "other" subheading within 1702 if it's a sugar syrup, or elsewhere entirely if it's a different type of food preparation. Another mistake involves failing to consider General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods, which dictates classification based on essential character, leading to misclassification of complex sugar blends.
How should importers classify products under HS 170290?
The correct procedure for classifying products under HS 170290 involves a detailed analysis of the product's composition, specifically its fructose content. Importers and customs brokers must obtain a Certificate of Analysis (CoA) from the manufacturer to confirm the percentage of fructose by weight in the dry state. If the product is a blend of sugars and syrups and the fructose content meets or exceeds 50%, then HS 170290 is likely applicable. If the product is pure sucrose or has a lower fructose content, alternative classifications must be explored.
How is the duty calculated for products under HS 170290?
A shipment of 1,000 kilograms of a fructose-rich syrup blend, 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) 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 specific duty rate published in the USITC Harmonized Tariff Schedule for HS code 170290. Note that specific quantities might also be subject to additional specific duties depending on the commodity.
Which trade agreements reduce duties for HS 170290?
Several free trade agreements may reduce the applicable duty rate for HS 170290, 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) also offers preferential rates, potentially Free, for originating goods from countries like Vietnam. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin is typically required, depending on the origin country and the specific agreement.
```Which HS Codes Are Related?
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 170290, and how are they calculated?
The Most Favored Nation (MFN) duty rate for HS code 170290, covering 'Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose,' is generally 12.00% ad valorem. However, specific rates can vary. For example, some rates are listed as 12.80% ad valorem or a specific rate like 35.74¢/kg. The calculation depends on whether the duty is based on value (ad valorem) or weight (specific duty). For an ad valorem duty, if the declared value of the imported goods is $1,000 and the duty rate is 12.00%, the duty would be $1,000 * 0.12 = $120. For a specific duty, if the rate is 35.74¢/kg and you import 100 kg, the duty would be 100 kg * $0.3574/kg = $35.74. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the precise rate applicable to your import.
What are the key classification criteria for HS code 170290?
HS code 170290 applies to 'Other' sugars and sugar syrups not specifically classified elsewhere in Chapter 17 of the Harmonized Tariff Schedule. A critical criterion is that these products must contain, in the dry state, 50% or more by weight of fructose. This includes invert sugar (a mixture of glucose and fructose produced by hydrolysis of sucrose) and blends of sugars and syrups where the fructose content meets this threshold. Importers must ensure their product's composition, particularly the fructose percentage in its dry state, aligns with this definition to ensure correct classification.
Which trade agreements offer preferential duty rates for HS code 170290, and what documentation is needed?
Several trade agreements provide preferential duty rates for goods classified under HS 170290. Examples include agreements with Bahrain (BH), Chile (CL), Jordan (JO), South Korea (KR), Oman (OM), and Singapore (SG), where goods may enter duty-free or at reduced rates. To claim these preferential rates, importers must provide a valid Certificate of Origin (COO) or a declaration of origin from the exporter, certifying that the goods meet the rules of origin stipulated by the specific trade agreement. The exact format and requirements for the COO can vary by agreement, so it's crucial to consult the relevant trade agreement text and CBP guidance.
Are there any special provisions or additional duties that might apply to HS code 170290 imports?
Yes, beyond the standard duty rates, certain special provisions and additional duties can apply. For instance, the HTSUS references specific provision codes like 9822.05.20 (P+), 9822.06.10 (PE), 9822.08.01 (CO), 9822.09.17 (PA), 9823.09.01-9823.09.09 (S+), and 9822.03.01 (MA). These often relate to tariff-rate quotas (TRQs), temporary duty suspensions, or specific trade programs. Importers must carefully review the HTSUS for any applicable special provisions, including potential additional duties or quota requirements, which could significantly impact the final landed cost.
What documentation is essential for customs clearance when importing products under HS code 170290?
For customs clearance of products under HS code 170290, essential documentation includes a commercial invoice detailing the product description, quantity, value, and country of origin; a packing list; and a bill of lading or air waybill. Crucially, for products classified as invert sugar or blends containing 50% or more fructose by dry weight, laboratory analysis reports or certificates of analysis (COA) from the manufacturer may be required to substantiate the fructose content. If claiming preferential treatment under a Free Trade Agreement (FTA), a valid Certificate of Origin specific to that FTA is mandatory. Importers should also be prepared for potential FDA (Food and Drug Administration) requirements related to food products.