HS Code for Glucose-fructose syrup

Glucose-fructose syrup is classified under HS code 1702.40. This classification is located in Chapter 17, which covers sugars and sugar confectionery. Heading 1702 is designated for "other sugars," including chemically pure lactose, maltose, glucose, and fructose in solid form, as well as sugar syrups. The specific subheading 1702.40 is reserved for glucose and glucose syrup that contains, in the dry state, at least 20% but less than 50% by weight of fructose. This fructose content range is the primary determinant for classification. These syrups are typically produced through the enzymatic hydrolysis of starch (often corn, wheat, or potato starch) followed by an isomerization process that converts a portion of the glucose into fructose. The resulting product is a clear, sweet liquid used extensively in the food and beverage industry. The classification excludes invert sugar (1702.90) and syrups that have added flavoring or coloring matter (2106.90). The "dry state" calculation is essential, meaning the water content must be excluded when determining the percentage of fructose for classification purposes.

Products Included

• High Fructose Corn Syrup (HFCS 42)
• Isoglucose with 42% fructose content
• Blended glucose-fructose syrups (20-49% fructose)
• Purified glucose syrup with added fructose within the specified range

Common Misclassification

The most common misclassification occurs between 1702.30, 1702.40, and 1702.60. If the fructose content is less than 20%, it must be classified under 1702.30. If the fructose content is 50% or more, it is classified under 1702.60. Additionally, if the syrup contains added flavoring or coloring, it is no longer considered a simple sugar syrup and is classified as a food preparation under 2106.90.

FAQ

What is the HS code for Glucose-fructose syrup?

The HS code for glucose-fructose syrup containing between 20% and 50% fructose by weight in the dry state is 1702.40.

How is the fructose percentage calculated for HS classification?

The percentage is calculated based on the weight of the fructose relative to the total weight of the sugars in the syrup after the water content has been mathematically removed (the dry state).