High Fructose Corn Syrup
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 1702604030 | 22.6% | CN | US | Official Doc |
| 1702604050 | 22.6% | CN | US | Official Doc |
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π― High Fructose Corn Syrup (HFCS) β The Sweet Truth of US Customs Classification
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π 1. Product Definition & Classification: What Exactly is "High Fructose Corn Syrup"?
High Fructose Corn Syrup (HFCS) is a liquid sweetener made from corn starch. In international trade, it is primarily categorized under Heading 1702 of the Harmonized System, specifically focusing on Fructose and Fructose Syrup.
Key Distinction:
The critical factor determining the correct HS Code is the percentage of fructose in the dry state:
* Invert Sugar (equal mix of glucose and fructose): Often has different subheadings.
* HFCS-55/HFCS-90: Contain >50% fructose by weight in the dry state. This is the most common industrial HFCS used in beverages and foods.
* Certified Organic: If the product is certified organic, it falls under a specific subheading regardless of fructose content.
β οΈ Critical Classification Point:
- If the syrup contains more than 50% fructose (dry weight) and is NOT certified organic β Falls under 1702.60.40.50
- If the syrup is Certified Organic (regardless of fructose content, but typically >50%) β Falls under 1702.60.40.30
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the two possible classifications for HFCS entering the United States:
| HS Code | Product Description | Application Scenario | Organic Status |
|---|---|---|---|
1702.60.40.30 |
Other fructose and fructose syrup, containing >50% fructose (dry weight): Certified Organic | Organic sweeteners, health-food products, organic beverages | β Yes |
1702.60.40.50 |
Other fructose and fructose syrup, containing >50% fructose (dry weight): Other (Non-Organic) | Standard industrial HFCS-55, HFCS-90, corn syrup for general manufacturing | β No |
π Key Reminder:
- All HFCS with >50% fructose must be declared under 1702.60.
- The distinction between.30and.50is solely based on Organic Certification.
- Do not confuse with "Invert Sugar" (HS 1702.30) or "Glucose Syrup" (<50% fructose).
π° 3. 2026 Tariff Rate Breakdown (Including Additional Duties)
β Applicable Country: United States (US)
β Origin: Typically China (CN) or other major corn-producing nations
β Effective Date: Current 2026 Tariff Schedule
π― 1. 1702.60.40.30 ββ High Fructose Corn Syrup (Certified Organic)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad valorem) |
| Section 301 / Additional Tariffs | 0.0% |
| Total Effective Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Not Applicable (Generally, sugar/syrup shipments are not eligible for de minimis due to value/quantity) |
| Legal Basis | USITC Tariff Schedule 2026, Heading 1702.60 |
π Explanation:
- 0% Total Tax: This is a zero-duty item under current US tariff laws.
- No Section 301 Tariffs: Unlike electronics or steel, sugar syrups are not subject to the 25% or 10% additional tariffs often applied to Chinese goods.
- Organic Certification: Required to maintain this specific HS code. Must provide Organic Certificate from an accredited body (e.g., USDA NOP).
π― 2. 1702.60.40.50 ββ High Fructose Corn Syrup (Other / Non-Organic)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad valorem) |
| Section 301 / Additional Tariffs | 0.0% |
| Total Effective Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis | USITC Tariff Schedule 2026, Heading 1702.60 |
π Explanation:
- 0% Total Tax: Standard industrial HFCS also enjoys 0% duty.
- No Additional Taxes: No IEEPA or USITC surcharges apply to this category.
- Non-Organic: No organic documentation needed, but must confirm fructose content >50%.
π οΈ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "High Fructose Corn Syrup, >50% Fructose, Dry Weight" |
| β Certificate of Origin | βοΈ | Proof of origin (e.g., China, US, Canada) |
| β Organic Certificate | βοΈ | Only if claiming HS 1702.60.40.30. Must be issued by an accredited agency. |
| β Product Specification Sheet | βοΈ | Must include Fructose Percentage (e.g., 55%, 90%) and Dry Weight Basis |
| β CoA (Certificate of Analysis) | βοΈ | Laboratory test confirming fructose content and purity |
| β SDS (Safety Data Sheet) | βοΈ | Required for liquid hazardous/non-hazardous classification |
β 2. Declaration Tips (Key Phrases)
π₯ βBe Specific: Fructose % + Organic Statusβ
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Standard HFCS (55% Fructose) | HS 1702.60.40.50: Fructose syrup, >50% fructose, non-organic |
"Corn Syrup" β Risk of reclassification to lower fructose codes |
| Organic HFCS (90% Fructose) | HS 1702.60.40.30: Certified Organic Fructose Syrup, >50% fructose |
"Organic Sweetener" β Too vague, may trigger manual review |
| Invert Sugar (50/50 mix) | HS 1702.30 |
Do NOT use 1702.60 |
β οΈ Critical Warning:
- If your HFCS contains less than 50% fructose, it does NOT fall under 1702.60. It may fall under 1702.60.40 (if other) or 1702.30 (if invert sugar).
- Misclassifying HFCS as "Glucose" or "Starch" can lead to audits, fines, or shipment delays.
β 3. Special Cases & Exceptions
| Case | Handling Advice |
|---|---|
| HFCS with Added Flavors/Colors | If flavoring or coloring is added, it NO LONGER qualifies under 1702.60. It may fall under 2106.90 (Other food preparations) β Different Tariff! |
| Bulk vs. Retail | Both bulk and retail HFCS fall under 1702.60 if >50% fructose. Packaging does not change HS Code. |
| Transshipment via Third Country | Ensure Country of Origin is correctly declared. Avoid false origin claims; US Customs checks supply chains. |
π 5. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate | Key Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 1702.60.40.30 / .50 |
0% | Organic Cert (if applicable) | Zero Duty β Highly competitive |
| π¨π³ China | 1702.60 |
~5-10% | Food Safety License | Import duties apply; domestic production is cheap |
| πͺπΊ EU | 1702.60 |
~0-14% | Organic Bio Label | EU has strict organic standards; tariffs vary by origin |
| π²π½ Mexico | 1702.60 |
~5% | NOM Certification | USMCA may allow 0% if originating in NA |
π Conclusion:
- The US market offers 0% duty for HFCS, making it a tax-neutral import.
- No Section 301 tariffs apply, unlike many other Chinese goods.
- Compliance Focus: Ensure fructose content >50% and organic status is accurately declared.
π 6. Common Errors & Pitfalls (Blood Lessons)
β Error 1: Declaring HFCS as "Corn Syrup" without specifying fructose content
π Consequence: CBP may reclassify to a different subheading, causing delays.
β Error 2: Claiming "Organic" without valid Certificate
π Consequence: Shipment held, fines imposed, product sold as non-organic at lower value.
β Error 3: Including flavorings/colors and still using 1702.60
π Consequence: Wrong HS Code, potential duty evasion allegations.
β Error 4: Confusing HFCS with "Invert Sugar"
π Consequence: Invert Sugar has different HS code (1702.30). Misdeclaration leads to customs audits.
β Correct Declaration Example:
"High Fructose Corn Syrup, 55% Fructose (dry weight), Liquid, Non-Organic, HS 1702.60.40.50"
π― 7. Conclusion: Precision in Sweetness
π― Remember the Rule:
πΉ "Fructose >50%? Look at 1702.60"
πΉ "Organic? Go to .30"
πΉ "Not Organic? Go to .50"
πΉ "Zero Duty! No 301 Tariffs!"
π Pro Tip:
- If your HFCS is below 50% fructose, consult a customs broker immediately.
- Always verify Organic Certification validity with the USDA or equivalent body.
π£ Take Action Now:
π Contact a Customs Broker + Provide CoA & Organic Cert
π Ensure 0% Duty Clearance, Avoid Delays, Maximize Profit!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Drop of Syrup Counts β Get the Tax Right!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.