HS 293214 Sucralose
Quick Answer: HS code 2932.14 specifically covers Sucralose, a high-intensity artificial sweetener derived from sucrose, commonly used in food and beverage products. For importers, understanding the duty landscape is crucial. In the UK, the Most Favoured Nation (MFN) duty rate is consistently 6.00% ad valorem. Similarly, the EU applies an MFN rate of 6.50% ad valorem. The United States presents a more varied scenario, with a general MFN rate of 3.7% ad valorem, but offers duty-free treatment under various Free Trade Agreements (FTAs) for eligible goods originating from countries like Australia, Canada, Mexico, and South Korea. Conversely, goods from non-market economies may face a 25% duty. Importers should verify product origin and applicable trade agreements to optimize duty costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932140000 | 6.00 % | — | — |
| 2932140090 | 6.00 % | — | — |
| 2932140020 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932140000 | 6.50 % | — | — |
| 2932140020 | 6.50 % | — | — |
| 2932140090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932140000 | 3.7% | Free (18 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 2932.14?
Imports of Sucralose 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 293214 cover?
This subheading covers Sucralose, a high-intensity artificial sweetener derived from sucrose by selective chlorination. Specifically, it refers to 1,6-Dichloro-1,6-dideoxy-β-D-fructofuranosyl-4-chloro-4-deoxy-α-D-galactopyranoside. The WCO Harmonized System Explanatory Notes for Heading 2932 confirm the classification of cyclic acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives, which encompasses Sucralose due to its chlorinated structure derived from a cyclic sugar. Official definitions from the USITC Harmonized Tariff Schedule and the EU TARIC system consistently align with this scope, identifying Sucralose as a distinct chemical compound for tariff purposes.
What falls outside HS 293214?
The following products are excluded from HS 293214: other artificial sweeteners such as Aspartame (typically classified under 2924.29) or Saccharin (2925.11), which are chemically distinct and fall under different headings within Chapter 29 based on their specific chemical structures. Furthermore, preparations containing Sucralose, such as finished food products or beverage mixes where Sucralose is merely an ingredient, are generally excluded. These prepared foodstuffs would typically be classified in Chapter 21 or other relevant chapters based on their primary composition and intended use, rather than as the pure chemical compound itself.
What are common classification mistakes for HS 293214?
A common error is misclassifying Sucralose preparations or mixtures containing Sucralose as the pure chemical compound under 293214. Importers sometimes overlook General Interpretative Rule (GRI) 2(b), which states that mixtures or combinations of materials are to be classified according to the material or component which gives them their essential character, if such character can be determined. If Sucralose is merely one ingredient in a larger food additive blend or a finished food product, the classification should shift to the relevant heading for the preparation, often in Chapter 21, rather than the pure chemical heading. Another mistake is confusing Sucralose with other sugar derivatives or artificial sweeteners that have different chemical structures.
How should importers classify products under HS 293214?
The correct procedure for classifying products under HS 293214 involves verifying that the imported substance is chemically pure Sucralose (1,6-Dichloro-1,6-dideoxy-β-D-fructofuranosyl-4-chloro-4-deoxy-α-D-galactopyranoside). Importers and customs brokers should obtain a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) from the manufacturer to confirm the chemical identity and purity. If the product is a mixture or preparation, apply General Interpretative Rule 3 to determine the essential character. If Sucralose is the sole or predominant chemical compound, classification under 293214 is appropriate. Always consult the latest version of the USITC Harmonized Tariff Schedule or EU TARIC for specific duty rates and any applicable trade measures.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the Most Favored Nation (MFN) import duty rate for Sucralose (HS 2932.14) in key markets, and are there any significant variations?
The MFN (Most Favored Nation) import duty rate for Sucralose (HS 2932.14) can vary by importing country. For instance, the United States applies an MFN duty rate of 6.5% ad valorem. The European Union's TARIC database indicates an MFN duty rate of 6.5% ad valorem for this heading. The UK Global Tariff also lists a 6.5% ad valorem MFN duty. Other countries may have rates such as 6.00% or 3.7% ad valorem. It is crucial for importers to verify the specific MFN duty rate applicable in their destination country through official customs tariffs (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) as these rates are subject to change.
How does HS code 2932.14 specifically define 'Sucralose' for classification purposes, and what are common classification pitfalls?
HS code 2932.14 specifically covers 'Sucralose'. This subheading falls under Chapter 29, 'Organic chemicals', and more precisely under heading 2932, 'Heterocyclic compounds with oxygen hetero-atom(s) only'. Sucralose is chemically known as 1,6-dichloro-1,6-dideoxy-β-D-fructofuranosyl-4-chloro-4-deoxy-α-D-galactopyranoside. The primary classification criterion is its precise chemical structure as a chlorinated disaccharide derivative. Common classification pitfalls include misclassifying it under broader categories for artificial sweeteners or other sugar derivatives if its specific chemical identity is not accurately determined. Importers should ensure that product specifications and chemical analyses clearly confirm the substance as Sucralose to avoid reclassification and potential penalties. Reference to the WCO Explanatory Notes for Chapter 29 can provide further guidance on the interpretation of chemical headings.
Which major free trade agreements (FTAs) offer preferential duty treatment for Sucralose (HS 2932.14), and what documentation is typically required to claim these benefits?
Many free trade agreements (FTAs) offer preferential duty treatment, often resulting in a 'Free' (0%) duty rate for Sucralose (HS 2932.14) when originating from a partner country. Examples of such agreements include: the United States-Mexico-Canada Agreement (USMCA), various EU FTAs (e.g., with Korea, Japan), the UK's FTAs, and agreements like those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). To claim preferential duty rates, importers typically must provide a valid Certificate of Origin (or equivalent declaration) that confirms the Sucralose meets the rules of origin criteria specified in the respective FTA. This documentation is crucial and must be presented to customs authorities at the time of import. Customs brokers should advise importers on the specific origin rules and documentation requirements for each FTA.
Are there any additional duties or tariffs, such as anti-dumping or countervailing duties (AD/CVD), that could apply to Sucralose (HS 2932.14) imports, beyond the standard MFN or preferential rates?
Yes, beyond standard MFN or preferential duty rates, Sucralose (HS 2932.14) may be subject to additional duties such as anti-dumping (AD) or countervailing duties (CVD), particularly if it originates from countries found to be engaging in unfair trade practices. For example, the United States has historically imposed anti-dumping duties on Sucralose from certain countries, with rates that can be as high as 25% or more, depending on the specific producer and country of origin. These duties are determined by investigations conducted by trade authorities (e.g., U.S. Department of Commerce and International Trade Commission). Importers must regularly check official government sources, such as the U.S. Customs and Border Protection (CBP) AD/CVD search tool or the EU's TARIC database, for current AD/CVD orders applicable to HS 2932.14 to ensure full compliance and accurate duty calculation.