HS 988017 Classified in Chapter 17
Quick Answer: Products classified under HS code 988017, which falls within Chapter 17 of the Harmonized System, are subject to varying tariff treatments across jurisdictions. According to CustomTariffs data, specific duty rates are not readily available for this code in the UK or EU, indicating potential reliance on more granular subheadings or specific trade agreements for precise duty determination. This code generally pertains to sugars and sugar confectionery. Importers and customs brokers should consult the detailed tariff schedules of the importing country, referencing specific product descriptions within Chapter 17, to ascertain the applicable duty rates and any associated trade considerations, such as quotas or preferential treatment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880170000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880170000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988017 cover?
This subheading covers products classified within Chapter 17 of the Harmonized System (HS) nomenclature, as per the World Customs Organization (WCO) guidelines and specific national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC. Chapter 17 specifically pertains to sugars and sugar confectionery. Therefore, HS 988017 encompasses a broad range of goods derived from sugar cane or sugar beet, including raw sugar, refined sugar, molasses, and various confectionery items, provided they meet the specific criteria for classification under this chapter.
What falls outside HS 988017?
The following products are excluded from HS 988017: items that, while containing sugar, are primarily classified elsewhere based on their principal function or composition. For instance, sweetened baked goods (Chapter 19), chocolate preparations (Chapter 18), or medicaments containing sugar for therapeutic purposes (Chapter 30) would not fall under this subheading. Additionally, artificial sweeteners not derived from sugar are classified in other chapters, typically Chapter 29 or 38.
What are common classification mistakes for HS 988017?
A common error is misinterpreting the primary component or intended use of a product. For example, classifying a sugar-based syrup intended as a food flavoring agent under HS 988017 when its primary function dictates classification as a flavoring preparation (Chapter 21). Adherence to General Interpretative Rule 3(b) of the Harmonized System, which prioritizes classification based on the essential character of the good, is crucial to avoid such mistakes.
How should importers classify products under HS 988017?
The correct procedure for classifying products under HS 988017 involves a thorough examination of the product's composition, processing, and intended use. Importers and customs brokers must consult the official HS Explanatory Notes, national tariff schedules (e.g., USITC HTS, EU TARIC), and potentially seek a binding ruling from customs authorities. Key considerations include the percentage of sugar content and whether the product is a raw material or a finished confectionery item.
How is the duty calculated for products under HS 988017?
A shipment of 1,000 kilograms of refined cane sugar (ICUMSA 45) declared at a customs value of $750 USD would attract a US duty of $37.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) under a relevant subheading within Chapter 17. The calculation is: 5% × $750 USD = $37.50 USD.
Which trade agreements reduce duties for HS 988017?
Several free trade agreements may reduce the applicable duty rate for HS 988017, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating sugar products from Canada and Mexico may enter the United States duty-free. To claim this preference, a compliant origin declaration on the commercial invoice or a separate certificate of origin is typically required. Other agreements may offer reduced rates for specific sugar products from countries like Australia or New Zealand, often requiring a certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for goods classified under HS code 988017, which falls under Chapter 17 of the Harmonized System?
HS code 988017 is a statistical or special code, not a standard commodity code for direct classification. Chapter 17 of the Harmonized System covers Sugars and sugar confectionery. The actual duty rates for specific sugar products would be determined by their precise HS code within Chapter 17 (e.g., 1701 for cane or beet sugar, 1704 for sugar confectionery). For example, under the US tariff schedule, refined cane sugar (HS 1701.99) may face a duty rate of 15.36% ad valorem, plus a specific duty based on its polariscope reading. It is crucial to consult the relevant jurisdiction's tariff schedule (e.g., USITC, EU TARIC, UK Trade Tariff) for the exact duty rate applicable to the specific product and its HS code within Chapter 17.
How is the import duty calculated for a product classified under a specific HS code within Chapter 17, using HS 988017 as a general reference?
The duty calculation depends on the specific HS code within Chapter 17 and the duty rate structure. Duties can be ad valorem (a percentage of the value), specific (a fixed amount per unit of quantity), or a combination. For instance, if a shipment of refined sugar falls under a specific HS code within Chapter 17 with a combined duty rate of 10% ad valorem and $0.20 per kilogram, and the shipment has a customs value of $10,000 and a net weight of 5,000 kg, the calculation would be: (10% of $10,000) + (5,000 kg * $0.20/kg) = $1,000 + $1,000 = $2,000 total duty. Always verify the precise duty calculation method with the official tariff schedule.
What documentation is typically required for importing goods classified under Chapter 17, referencing HS 988017?
While HS 988017 itself is not a product code, importing goods under Chapter 17 (Sugars and sugar confectionery) generally requires standard import documentation. This includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the specific product and destination country, additional documents may be necessary, such as phytosanitary certificates, health certificates, or import licenses, especially for food products. Importers should consult the customs authority of the importing country for a comprehensive list of required documents.
Are there preferential duty rates available for goods classified under Chapter 17 (e.g., related to HS 988017) through trade agreements?
Yes, preferential duty rates are often available for goods classified under Chapter 17 through various trade agreements. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing country may qualify for reduced or eliminated tariffs. To claim preferential treatment, importers must typically provide a valid Certificate of Origin demonstrating that the goods meet the rules of origin stipulated in the specific trade agreement. It is essential to identify the applicable trade agreement and ensure compliance with its origin requirements to benefit from preferential rates.
What are the key classification criteria for distinguishing between different HS codes within Chapter 17 (Sugars and sugar confectionery)?
Classification within Chapter 17 hinges on the specific nature and processing of the sugar product. Key criteria include: the source (e.g., cane or beet sugar, HS 1701), the degree of refinement (e.g., raw, semi-refined, refined), the polariscopic reading (a measure of sugar concentration), whether it contains added flavoring or coloring (e.g., confectionery, HS 1704), and its intended use. For example, raw cane sugar with a specific polariscopic reading will be classified differently from refined sugar or from sugar confectionery. Consulting the Explanatory Notes to the Harmonized System and the specific national tariff schedule's general rules of interpretation is crucial for accurate classification.