Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939
2 declarable lines
Heading 2940 covers chemically pure sugars other than sucrose, lactose, maltose, glucose and fructose. It also covers sugar ethers, sugar acetals and sugar esters, and their salts, when they are not products of heading 2937, 2938 or 2939. The heading has two declarable lines: D-Arabinose at a general (MFN) rate of Free and all other goods at a general (MFN) rate of 5.8%.
Products in this heading
- D-Arabinose
- Sugar ethers used as chemical intermediates
- Sugar acetals used as chemical intermediates
- Sugar esters used as chemical intermediates
- Salts of sugar ethers
- Salts of sugar acetals
- Salts of sugar esters
How to choose the right subheading
- Confirm the product is a chemically pure sugar other than sucrose, lactose, maltose, glucose or fructose, or is a sugar ether, sugar acetal, sugar ester or a salt of one of those.
- Check that the product is not a product of heading 2937, 2938 or 2939.
- Use 2940.00.20.00 only when the product is D-Arabinose.
- Use 2940.00.60.00 for all other products covered by heading 2940.
Often confused with
- Heading 1701Cane or beet sugar (sucrose)
Sucrose is named as excluded from heading 2940.
- Heading 1702Chemically pure lactose
Lactose is named as excluded from heading 2940.
- Heading 2938Glycosides
Products of heading 2938 are excluded from heading 2940.
- Heading 2937Hormones and hormone derivatives
Products of heading 2937 are excluded from heading 2940.
- Heading 2939Alkaloids and their derivatives
Products of heading 2939 are excluded from heading 2940.
Frequently asked questions
What is the HTS code for D-Arabinose?
D-Arabinose is classified under 2940.00.20.00, and the general (MFN) duty rate is Free.
What is the duty on other sugar ethers, acetals and esters under heading 2940?
The residual line 2940.00.60.00 has a general (MFN) duty rate of 5.8%.
How do I classify a sugar ester that is not D-Arabinose?
Classify it in 2940.00.60.00 at a general (MFN) rate of 5.8%, unless it is a product of heading 2937, 2938 or 2939, which are excluded from heading 2940. D-Arabinose itself uses 2940.00.20.00 at a general (MFN) rate of Free.
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.