HS code · 6-digit subheading

HS Code 1702.60 – 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

HS code 1702.60 is the 6-digit subheading for 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. It is used for high fructose corn syrup (HFCS-55), HFCS-90, fructose syrup, liquid fructose and industrial fructose.

What HS 1702.60 covers

This HS code encompasses fructose, other than chemically pure, and fructose syrup containing more than 50% by weight of fructose in the dry state, excluding invert sugar. This primarily includes high-fructose corn syrups (e.g., HFCS-55, HFCS-90) that are extensively used in the beverage industry and processed foods for their intense sweetness and functional properties, such as moisture retention and browning. Trade volumes are substantial, driven by the global demand for cost-effective sweeteners in mass-produced food and drink items. Importers are large-scale food and beverage manufacturers, while exporters are major agricultural processing nations.

Covers
  • High fructose corn syrup (HFCS-55)
  • HFCS-90
  • Fructose syrup
  • Liquid fructose
  • Industrial fructose
  • Concentrated fructose syrup
  • Commercial fructose
Examples
  • Cargill (HFCS-55, HFCS-90)
  • ADM (HFCS-55, HFCS-90)
  • Tate & Lyle (HFCS)
  • Roquette (fructose syrup)
  • Ingredion (fructose syrup)

Codes often confused with 1702.60

Common mistake. Often confused with 170240 (lower fructose content) or 170290 (invert sugar or other blends). The key is the 'more than 50% by weight of fructose' threshold and the exclusion of invert sugar.

1702.40Sugars; 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 matter1702.90Sugars; 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

Top exporters and importers of HS code 170260, 2025

In 2025, the largest exporter of HS code 170260 in UN Comtrade data was the United States, with 47% of world exports; the largest importer in UN Comtrade data was Mexico, with 40% of world imports. Mexico reports $241M of its chapter 17 exports without product detail (confidential), so its figure here may be too low and it may rank higher.

Top exporters 2025 · share of world exports

  1. 1 United States $594M
  2. 2 China $175M
  3. 3 Mexico $172M

Mexico reports $241M of its chapter 17 exports without product detail (confidential), so its figure here may be too low and it may rank higher.

World total: $1.3B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Mexico $496M
  2. 2 United States $151M
  3. 3 Vietnam* ~$90M

World total: $1.2B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM codes for 1702.60 2

Brazil splits HS 1702.60 into 2 NCM codes, Mercosur's 8-digit tariff lines.

  1. 1702.60.10 Fructose (levulose), not chemically pureFrutose (levulose)
  2. 1702.60.20 Fructose syrup, over 50% fructoseXarope de frutose (levulose)

All Brazil NCM codes in heading 17.02 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 1702.60

What is HS code 170260?

HS code 170260 is a 6-digit subheading in the Harmonized System that covers: 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. This HS code encompasses fructose, other than chemically pure, and fructose syrup containing more than 50% by weight of fructose in the dry state, excluding invert sugar. This primarily includes high-fructose corn syrups (e.g., HFCS-55, HFCS-90) that are extensively used in the beverage industry and processed foods for their intense sweetness and functional properties, such as moisture retention and browning. Trade volumes are substantial, driven by the global demand for cost-effective sweeteners in mass-produced food and drink items. Importers are large-scale food and beverage manufacturers, while exporters are major agricultural processing nations.

What products fall under HS code 170260?

High fructose corn syrup (HFCS-55), HFCS-90, fructose syrup, liquid fructose, industrial fructose, concentrated fructose syrup, commercial fructose

What are common misclassifications for HS code 170260?

Often confused with 170240 (lower fructose content) or 170290 (invert sugar or other blends). The key is the 'more than 50% by weight of fructose' threshold and the exclusion of invert sugar.

Which countries are the top exporters of goods under HS code 170260?

In 2025, the top exporters of HS code 170260 in UN Comtrade data were the United States ($594M, 47% of world exports), China ($175M) and Mexico ($172M). World exports came to about $1.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Mexico reports $241M of its chapter 17 exports without product detail (confidential), so its figure here may be too low and it may rank higher.

Which countries are the top importers of goods under HS code 170260?

In 2025, the top importers of HS code 170260 in UN Comtrade data were Mexico ($496M, 40% of world imports), the United States ($151M) and Vietnam (about $90M). World imports came to about $1.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 170260 structured?

HS code 170260 is a 6-digit subheading under the Harmonized System. The first 2 digits (17) identify the chapter, digits 3-4 (02) identify the heading, and digits 5-6 (60) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 170260?

Brazil splits HS code 170260 into 2 NCM codes: 1702.60.10 (Fructose (levulose), not chemically pure), 1702.60.20 (Fructose syrup, over 50% fructose). The first 6 digits of each match the HS code.