HS 170390 Other
Quick Answer: Molasses imported under HS 170390 enters the UK duty-free, the EU at 0.00 EUR per 100 kg, and the US with varied rates including Free for certain trade agreements and specific per-liter duties. This "Other" category within molasses covers all molasses not specifically classified elsewhere, such as beet molasses or cane molasses not meeting the criteria for HS 170310. Importers should verify specific origin-based duty rates in the US, as preferential treatment significantly impacts landed cost. According to CustomTariffs data, careful classification is crucial to avoid overpayment of duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1703900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1703900000 | 0.00 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1703903000 | 0.35¢/liter | Free (17 programs) | ["liters"] |
| 170390 | — | — | — |
| 1703905000 | 0.01¢/kg of total sugars | Free (17 programs) | ["liters","kg ttl sug"] |
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 1703.90?
Imports of Other 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 14 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 170390 cover?
This subheading covers "Other" molasses, including beet molasses and cane molasses, not specified or included elsewhere in Heading 1703. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category encompasses molasses that does not fit the specific descriptions of HS 170310 (cane molasses) or HS 170390 (beet molasses). It is a residual category for molasses derived from sugar cane or sugar beet, intended for uses other than direct human consumption or animal feed, such as in the production of industrial alcohol or yeast.
What falls outside HS 170390?
The following products are excluded from HS 170390: molasses of cane (HS 170310), which specifically refers to molasses derived from sugar cane. Also excluded are refined sugars and sugar confectionery (Chapter 17, headings other than 1703), as well as products where molasses is merely an ingredient in a more complex preparation, such as certain baked goods or processed foods, which would be classified according to their primary constituent or function. For instance, a molasses cookie would be classified under Chapter 19.
What are common classification mistakes for HS 170390?
A common error is misclassifying molasses based on its intended end-use rather than its inherent characteristics. For example, if molasses is intended for animal feed, it might be mistakenly classified under Chapter 23. However, the WCO's General Interpretative Rule (GIR) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Unless specifically provided for elsewhere, molasses, regardless of its intended use, falls under Heading 1703. Another mistake is failing to distinguish between cane and beet molasses, which have separate subheadings.
How should importers classify products under HS 170390?
The correct procedure for classifying products under HS 170390 involves a thorough examination of the product's origin and composition. Importers and customs brokers must first determine if the molasses is derived from cane or beet. If it is beet molasses, it falls under HS 170390. If it is cane molasses, it would be HS 170310. If the product is not explicitly defined as cane molasses and is derived from sugar beet, or is a residual molasses not fitting other specific descriptions within Heading 1703, then HS 170390 is appropriate. Reviewing supplier documentation and laboratory analysis can confirm the origin.
How is the duty calculated for products under HS 170390?
A shipment of 10,000 kilograms of beet molasses, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.75% ad valorem, applied to the declared customs value ($5,000 USD × 0.0175 = $87.50), and an additional specific duty of $0.01 per kilogram ($0.01/kg × 10,000 kg = $100.00). The total duty is $87.50 + $100.00 = $187.50. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 1703.90.0000.
Which trade agreements reduce duties for HS 170390?
Several free trade agreements may reduce the applicable duty rate for HS 170390, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, molasses originating from Canada or Mexico may enter the United States duty-free, provided the importer possesses a valid origin declaration. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), a Form A may be required to claim preferential duty rates, which can be as low as 0% for certain developing nations. The specific documentation and eligibility depend on the origin country and the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 170390 ('Other' molasses)?
The Most Favored Nation (MFN) duty rate for HS code 170390 is 0.35¢/liter. However, preferential duty rates are available under various trade agreements. For example, imports from Australia (AU), the European Union (E), and Singapore (SG) may be eligible for a Free (0.00%) duty rate, provided all rules of origin are met. Always consult the latest tariff schedule for the importing country to confirm applicable rates and any specific conditions.
How is the duty calculated for HS code 170390?
The duty for HS code 170390 is typically calculated on a per-liter basis. For instance, if the MFN duty rate is 0.35¢/liter and you import 10,000 liters of 'other' molasses, the duty would be calculated as: 10,000 liters * 0.35¢/liter = 3,500¢, which is equivalent to $35.00. If a preferential rate applies, such as Free, the duty would be $0.00. Ensure you have accurate quantity declarations for correct duty calculation.
What specific types of molasses fall under HS code 170390?
HS code 170390 covers molasses that are not specifically classified under HS code 170310 (which is for beet molasses). This includes, but is not limited to, cane molasses, and other types of molasses derived from the centrifugal extraction of sugar, which do not contain added flavoring or coloring matter and are not suitable for direct human consumption. Classification hinges on the origin of the molasses (cane vs. beet) and its intended use or processing stage.
What documentation is typically required for importing goods under HS code 170390?
Standard import documentation for HS code 170390 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the origin of the goods, you may also need a certificate of origin to claim preferential duty rates under trade agreements like the US-Australia Free Trade Agreement or similar arrangements with countries listed with preferential rates (e.g., E, SG). A laboratory analysis certificate detailing the composition of the molasses might be requested to verify its classification.
Which trade agreements offer preferential duty rates for HS code 170390?
Several trade agreements provide preferential duty rates for HS code 170390. For example, agreements with Australia (AU), the European Union (E), and Singapore (SG) often grant Free (0.00%) entry. Other agreements may offer reduced rates. Importers should verify eligibility by consulting the specific trade agreement text and ensuring compliance with all rules of origin, including direct shipment and minimum value-added requirements. The listed preferential partners (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) indicate potential beneficiaries, but specific rates and conditions vary.