Sugars, including lactose, maltose, glucose or fructose in solid form; sugar syrups without added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel
In plain English
This heading covers solid sugars like lactose, maltose, glucose, and fructose, along with unflavored and uncolored sugar syrups, artificial honey, and caramel. The goods are divided based on specific sugar types and purity levels, such as distinguishing between chemically pure maple sugar and syrup, or separating glucose and fructose syrups by their fructose content. It also includes various blends of sugar and syrup, including invert sugar, that do not fit into the more specific categories defined by their chemical composition or fructose percentage.
6-digit subheadings (8)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Sugars; lactose and lactose syrup, containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter
Sugars; lactose and lactose syrup, containing by weight less than 99% lactose, expressed as anhydrous lactose, calculated on the dry matter
Sugars; maple sugar, chemically pure, in solid form; maple syrup, not containing added flavouring or colouring matter
Sugars; glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose, the syrup not containing added flavouring or colouring matter
Sugars; glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar, the syrup not containing added flavouring or colouring matter
Sugars; fructose, chemically pure, in solid form
Sugars; fructose, other than chemically pure fructose, and fructose syrup (containing in the dry state more than 50% by weight of fructose), excluding invert sugar
Sugars; n.e.c. in heading no. 1702, including invert sugar and other sugar and sugar syrup blends containing, in the dry state, 50% by weight of fructose
Chapter 17 classification notes
Frequent misclassification in this chapter
Chocolate confectionery: Chapter 18 (cocoa). Sugar-free gum and sweeteners: still 1704.10 for gum, 2106 for aspartame-based sugar-free powders.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database