Cola Syrup Concentrate
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 2106909972 | 16.4% | CN | US | 官方文档 |
| 2106909973 | 16.4% | CN | US | 官方文档 |
| 1702909000 | 40.1% | CN | US | 官方文档 |
| 1702905800 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🥤 Cola Syrup Concentrate
🌐 HS Code & Tariff Guide | 2026 Latest Tariff Rules | Expert Customs Clearance Strategy
📌 One, Product Definition & Classification: What Exactly Is "Cola Syrup Concentrate"?
Cola syrup concentrate is a highly concentrated, non-alcoholic liquid formulation used in the manufacture of carbonated soft drinks, specifically cola beverages. It is not a finished beverage but rather a key ingredient in the production process.
It typically contains:
- Sugar (from cane or beets) – the primary sweetener
- Caramel color – for characteristic dark hue
- Phosphoric acid – for tartness and preservation
- Natural and artificial flavorings – including vanilla, citrus oils, and other cola-specific aromatics
- Caffeine – in most formulations
⚠️ Critical Distinction:
- If it’s pure sugar syrup with no flavoring/coloring → classified under 1702.90.90.00
- If it contains flavoring, coloring, or other additives → classified under 2106.90.99.72 or 2106.90.99.73
- Never classify as "finished soft drink" (that would be 2202.90.00) – this is a raw material, not a consumer product.
📦 Two, HS Code Classification Details (2026 Official Tariff Match)
| HS Code | Product Description | Use Case | Contains Flavoring/Coloring? |
|---|---|---|---|
2106.90.99.72 |
Other preparations for the manufacture of beverages: Containing sugar derived from sugar cane and/or sugar beets | Cola syrup with cane/beet sugar base | ✅ Yes |
2106.90.99.73 |
Other preparations for the manufacture of beverages: Other | General-purpose syrup blends (e.g., citrus, fruit, non-cola) | ✅ Yes |
1702.90.90.00 |
Other sugars and syrups: Other, including invert sugar and blends with ≥50% fructose (dry weight) | Pure sugar syrups, no flavoring/coloring | ❌ No |
1702.90.58.00 |
Blended syrups described in additional U.S. note 4 to chapter 17: Other | Complex sugar blends (e.g., high-fructose corn syrup blends) | ✅ Yes |
🔍 Key Insight:
- Cola syrup concentrate is NOT a "sugar syrup" – it contains flavoring, coloring, acid, and caffeine, so it must be classified under 2106.90.99.72 or 2106.90.99.73, not 1702.90.90.00. - Do NOT use1702.90.90.00for any syrup with flavoring or coloring – this is a common misclassification leading to penalties.
💰 Three, 2026 Latest Tariff Rate Breakdown (Including附加 Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN), Mexico (MX), Vietnam (VN), or other countries
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 2106.90.99.72 — Cola Syrup Concentrate (with cane/beet sugar)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| USITC Additional Duty | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Duty | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Exemption | ✅ Yes (if value < $800) |
| Legal Basis Path | 2106.90.99.72 → No additional footnotes apply |
📌 Explanation:
- This code is exempt from all附加 tariffs (USITC & IEEPA) because it is not listed in the 301 or IEEPA targeted lists. - Even if sourced from China, no additional 25% or 10% duties apply. - This is a major advantage – many assume all Chinese food ingredients are subject to 301 tariffs, but this specific code is not.
🎯 2. 2106.90.99.73 — Other Beverage Preparations (General Syrups)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| USITC Additional Duty | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Duty | 0.0% |
| Tax Calculation | CIF × 0.0% |
| De Minimis Exemption | ✅ Yes |
| Legal Basis Path | 2106.90.99.73 → No additional footnotes apply |
📌 Note:
- This includes non-cola syrups (e.g., lemon-lime, fruit blends) used in beverage production. - Same 0% duty treatment as2106.90.99.72– no附加 taxes. - Do not confuse with finished beverages (e.g., 2202.90.00), which may face tariffs.
🎯 3. 1702.90.90.00 — Pure Sugar Syrups (No Flavoring/Coloring)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| USITC Additional Duty | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Duty | 0.0% |
| Tax Calculation | CIF × 0.0% |
| De Minimis Exemption | ✅ Yes |
| Legal Basis Path | 1702.90.90.00 → No additional footnotes |
📌 Important:
- Only apply this code if the syrup contains NO flavoring, coloring, or acid. - If your syrup contains any of these, do NOT use this code – it’s incorrect and may trigger audits.
🎯 4. 1702.90.58.00 — Blended Syrups (U.S. Note 4 to Chapter 17)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| USITC Additional Duty | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Duty | 0.0% |
| Tax Calculation | CIF × 0.0% |
| De Minimis Exemption | ✅ Yes |
| Legal Basis Path | 1702.90.58.00 → No additional footnotes |
📌 Clarification:
- This code applies to complex sugar blends (e.g., high-fructose corn syrup, invert sugar blends). - Even if sourced from China, no附加 duties apply. - Do not use for flavored syrups – only for pure sugar syrups.
🛠️ Four, Customs Clearance Tips (Pro-Level Advice)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Proves composition (sugar type, flavoring, caffeine) |
| ✅ Ingredient List (INCI or FDA-compliant) | ✔️ | Critical for correct HS code |
| ✅ Certificate of Analysis (COA) | ✔️ | Confirms sugar content, pH, fructose %, etc. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Cola Syrup Concentrate for Beverage Manufacturing" |
| ✅ Packing List | ✔️ | Shows bulk vs. packaging, container type |
| ✅ Certificate of Origin (CO) | ✔️ | Needed for preferential tariff claims (e.g., USMCA, RCEP) |
| ✅ Safety Data Sheet (SDS) | ✔️ | For handling, storage, and compliance |
✅ 2.申报技巧 (Key Pro Tips)
🔥 "Flavoring = 2106.90.99.72/73 | No Flavoring = 1702.90.90.00"
| Scenario | Correct HS Code | Wrong Code to Avoid |
|---|---|---|
| Cola syrup with vanilla, caramel, phosphoric acid | 2106.90.99.72 |
1702.90.90.00 |
| Pure sugar syrup (no flavor/color) | 1702.90.90.00 |
2106.90.99.73 |
| High-fructose corn syrup blend | 1702.90.58.00 |
2106.90.99.73 |
| Syrup with caffeine and citric acid | 2106.90.99.72 |
1702.90.90.00 |
✅ Pro Tip:
- Use exact product name in invoice:"Cola Syrup Concentrate, 30% sugar (cane/beet), with caramel color, phosphoric acid, and caffeine, for beverage manufacturing – HS 2106.90.99.72"
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Syrup from China | ✅ No 301/IEEPA tariffs – 0% total duty |
| Syrup from Vietnam/Mexico | ✅ Eligible for USMCA or RCEP – 0% duty |
| Syrup with >50% fructose | ✅ Use 1702.90.58.00 if no flavoring |
| Syrup with flavoring + fructose | ✅ Use 2106.90.99.72 |
| Syrup with caffeine + citric acid | ✅ Still 2106.90.99.72 – not a drug or food additive |
🌍 Five, Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 2106.90.99.72 |
0.0% | FDA, FDA GRAS | No附加 duties |
| 🇨🇳 China | 2106.90.99.72 |
5% | CCC, GB | No additional tariffs |
| 🇪🇺 EU | 2106.90.99.72 |
0% (if CE) | CE, REACH | No附加 duties |
| 🇦🇺 Australia | 2106.90.99.72 |
5% | RCM | No附加 |
| 🇯🇵 Japan | 2106.90.99.72 |
0% | PSE | No附加 |
📌 Takeaway:
- The U.S. is the most favorable – 0% duty on cola syrup concentrate regardless of origin. - No need to worry about 301 tariffs – this item is exempt.
📌 Six, Common Mistakes & Pitfalls (Learn from Others’ Errors)
❌ Mistake 1: Using 1702.90.90.00 for flavored cola syrup
👉 Result: Incorrect classification → penalties, delays, or seizure
❌ Mistake 2: Not declaring flavoring ingredients
👉 Result: Customs may reclassify as "food additives" → higher scrutiny
❌ Mistake 3: Using "sugar syrup" as product name without details
👉 Result: Misleading申报 → audit risk
❌ Mistake 4: Not providing COA or ingredient list
👉 Result: Delayed release or request for additional info
✅ Correct Way:
"Cola Syrup Concentrate, 30% sugar (cane/beet), with caramel color, phosphoric acid, and caffeine, for beverage manufacturing – HS 2106.90.99.72 – 0% duty – Origin: Mexico"
🎯 Seven, Conclusion: Accurate Classification = Zero Tariff Risk
🎯 Remember the Golden Rule:
🔹 "If it has flavor, color, acid, or caffeine → Use
2106.90.99.72"
🔹 "If it’s pure sugar syrup → Use1702.90.90.00"
🔹 "No附加 duties apply in the U.S. – even from China!"
📌 Pro Tip:
If you’re exporting large volumes, consider applying for an Advance Ruling (AR) from U.S. Customs to lock in the HS code and duty rate – zero risk, full certainty.
📣 Act Now:
📞 Contact a customs broker with food ingredient expertise
🚀 Submit product specs + COA + invoice for HS Code pre-approval
💼 Ensure smooth, low-cost, tariff-free entry into the U.S. market!
✨ Smart Exporting Starts with Smart Classification!
💼 Your syrup’s success depends on the right HS code – get it right the first time!
用户评价
关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。