HS Code 29.40 – Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than the products of heading 29.37, 29.38, or 29.39

HS code 2940 is a 4-digit heading in the Harmonized System that covers: Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than the products of heading 29.37, 29.38, or 29.39. HS Code 2940 covers chemically pure sugars, specifically *other than* sucrose, lactose, maltose, glucose, and fructose, which are classified in Chapter 17. It also includes sugar ethers, sugar acetals, and sugar esters, and their salts, provided they are not products of heading 2937, 2938, or 2939. This heading is crucial for specialized industries such as pharmaceuticals, biotechnology, and advanced food science, where specific, rare, or modified sugars are required for research, synthesis, or specific functional properties. The scope explicitly excludes the common bulk food sugars, emphasizing the 'chemically pure' nature and distinct molecular structure of the included sugars and their derivatives. This distinction is vital for trade compliance, as it differentiates high-value chemical intermediates from commodity food products, affecting tariff rates, regulatory oversight, and quality standards. These specialized sugars are often used as chiral building blocks in drug synthesis, as diagnostic reagents, or in unique material science applications. This heading resides within Chapter 29 (Organic Chemicals), reinforcing that these are isolated, defined chemical compounds, not mixtures or food preparations, highlighting their chemical purity and specific applications beyond typical food consumption.

Mannose, Xylose, Arabinose, Ribose, Rhamnose, Fucose, Galactose (chemically pure), Sorbose, Trehalose (chemically pure), Cellobiose, Isomaltose, Gentiobiose, Maltotriose, Raffinose (pure), Stachyose (pure), Lactulose (pure), Methyl glucoside, Ethyl glucoside, Diacetone-D-glucose, Sucrose octaacetate, D-Ribose, L-Arabinose, D-Xylose, Mannoheptulose, Sedoheptulose, Kestose, Nystose, D-Allulose (pure), D-Tagatose (pure), Isomaltulose (pure)

A very common misclassification error is confusing chemically pure sugars of 2940 with bulk food-grade sugars of Chapter 17 (e.g., 1702 for glucose, fructose, maltose, lactose, or 1701 for sucrose). The key distinction for 2940 is the 'chemically pure' requirement and the explicit exclusion of the most common sugars. Another mistake is classifying sugar alcohols (e.g., Xylitol, Erythritol) here; these typically belong to 2905. Amino-sugars like Glucosamine are classified under 2922. Traders must carefully read the specific exclusions and the 'chemically pure' requirement to avoid misclassification, which can lead to incorrect duties and regulatory issues.

In 2025, the top exporters of HS code 2940 in UN Comtrade data were Germany ($346M, 22% of world exports), China ($307M) and the United States ($191M). World exports came to about $1.6B, 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.

In 2025, the top importers of HS code 2940 in UN Comtrade data were the United States ($233M, 14% of world imports), Germany ($126M) and Japan ($100M). World imports came to about $1.7B, 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.

HS code 2940 is a 4-digit heading under Chapter 29 of the Harmonized System. The first 2 digits (29) identify the chapter, and digits 3-4 (40) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.