Heading 1702

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

43 declarable lines

Heading 1702 covers sugars other than cane or beet sugar in solid form, along with sugar syrups that have no added flavoring or coloring, artificial honey, and caramel. The lines split first by sugar type: lactose, maple sugar and maple syrup, glucose, fructose, and a residual other group that includes invert sugar. Within each sugar type the rate depends on fructose content, whether the goods are blended syrups described in the chapter 17 notes, organic certification, and for maple syrup the container size.

Products in this heading

Lactose powder for food and pharmaceutical use
Lactose syrup
Maple sugar blocks and granules
Maple syrup in bottles or drums
Glucose syrup for confectionery
Fructose syrup with more than 50% fructose in the dry state
Chemically pure fructose
Invert sugar and sugar syrup blends

How to choose the right subheading

Identify the sugar: lactose, maple, glucose, fructose, or the residual other group including invert sugar.
For glucose and fructose lines, state the fructose content in the dry state, since the thresholds at 20% and 50% change the subheading.
Check whether the product is a blended syrup described in additional U.S. note 4 to chapter 17, which carries its own lines.
Check whether the goods are certified organic, since several lines split on organic status.
For maple syrup, check the container size, because lines split at containers over 5 kg.

Often confused with

Cane or beet sugar and chemically pure sucrose in solid form
Solid sucrose is covered by its own heading, not by 1702.
Heading 1701
Molasses from sugar extraction or refining
Molasses itself is classified in heading 1703.
Heading 1703
Hard candy, chews and other sugar confectionery without cocoa
Preparations sold as confectionery go to heading 1704.
Heading 1704

Frequently asked questions

What is the HTS code for lactose?

Lactose and lactose syrup containing by weight 99% or more lactose, expressed as anhydrous lactose on the dry matter, is classified under 1702.11.00.00 at a general (MFN) rate of 6.4%.

What is the duty on maple syrup?

Maple syrup other than blended syrups, not certified organic, in containers over 5 kg is classified under 1702.20.40.60 and the general (MFN) rate is Free. Certified organic maple syrup in containers over 5 kg falls under 1702.20.40.40, also Free.

How do I classify fructose?

Chemically pure fructose is classified under 1702.50.00.00 at a general (MFN) rate of 9.6%. Other fructose and fructose syrup with more than 50% fructose in the dry state, excluding invert sugar, is classified in the 1702.60 group, for example syrup other than blended syrup under 1702.60.40.50 at a general (MFN) rate of 5.1%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.