HS Code 1702.60 : Other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose, excluding invert sugar

Under WCO Harmonized System 2022 and United States (USITC HTS), Other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose, excluding invert sugar is classified under HS 1702.60 (Heading 1702, Chapter 17). The representative US MFN general duty rate is 6%.

Heading 1702 covers Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel. Subheading 1702.60 specifically isolates Other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose, excluding invert sugar. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 1702.

Related subheadings under Heading 1702 include 1702.11, 1702.19, 1702.20, 1702.30, 1702.40, 1702.50, 1702.90. Classification depends on processing stage, decaffeination, purity, or material form.

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

Commercial shipments of Other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose, excluding invert sugar with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.

HS 1702.60 maps to NAICS code 311221 (Grain and Oilseed Milling) under official U.S. Census Bureau trade concordance tables.

No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).

MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.

Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.

Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.

Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.

Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.