Product classification

HS code for Glucose-fructose syrup: 1702.40

Sugars, 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 matter.

Classification of glucose-fructose syrup under HS 1702.40

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.

Covers
  • 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
Also under 1702.40
  • Cargill (HFCS-42)
  • ADM (HFCS-42)
  • Tate & Lyle (glucose-fructose syrup)
  • Roquette (glucose-fructose syrup)
  • Ingredion (glucose-fructose syrup)

Codes often confused with 1702.40

Common mistake. 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.

1702.30Sugars; glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose, the syrup not containing added flavouring or colouring matter1702.60Sugars; fructose, other than chemically pure fructose, and fructose syrup (containing in the dry state more than 50% by weight of fructose), excluding invert sugar2106.90Food preparations; n.e.c. in item no. 2106.10

Top exporters and importers of HS 170240 (the code used for glucose-fructose syrup), 2025

In 2025, the largest exporter of HS 170240 (the code used for glucose-fructose syrup) in UN Comtrade data was Hungary, with 24% of world exports; the largest importer in UN Comtrade data was Germany, with 15% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 170240, not only glucose-fructose syrup.

Top exporters 2025 · share of world exports

  1. 1 Hungary $43M
  2. 2 United States $19M
  3. 3 Slovakia $17M

World total: $183M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $40M
  2. 2 Mexico $35M
  3. 3 United States $25M

World total: $278M 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 that did not report are estimated from what other countries recorded trading with them. 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 glucose-fructose syrup

Brazil splits HS 1702.40 into 2 NCM codes. Pick the one that matches your product:

  • 1702.40.10Glucose with 20% to under 50% fructose
  • 1702.40.20Glucose syrup with 20% to under 50% fructose

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about glucose-fructose syrup

What is the HS code for Glucose-fructose syrup?

The HS code for Glucose-fructose syrup is 170240 (Sugars; 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 matter). The HS code for glucose-fructose syrup containing between 20% and 50% fructose by weight in the dry state is 1702.40.

How do I classify Glucose-fructose syrup for customs?

Glucose-fructose syrup is classified under HS code 170240 — Sugars; 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 matter. This is a 6-digit subheading level code.

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).

Which countries are the top exporters of glucose-fructose syrup (HS 170240)?

In 2025, the top exporters of HS 170240 (the code used for glucose-fructose syrup) in UN Comtrade data were Hungary ($43M, 24% of world exports), the United States ($19M) and Slovakia ($17M). World exports came to about $183M, 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.

Which countries are the top importers of glucose-fructose syrup (HS 170240)?

In 2025, the top importers of HS 170240 (the code used for glucose-fructose syrup) in UN Comtrade data were Germany ($40M, 15% of world imports), Mexico ($35M) and the United States ($25M). World imports came to about $278M, 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.

Is the HS code for Glucose-fructose syrup the same in all countries?

The base HS code 170240 for Glucose-fructose syrup is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for glucose-fructose syrup in Brazil?

Brazil splits HS 170240 into 2 NCM codes, so the right one for glucose-fructose syrup depends on the product's details: 1702.40.10 (Glucose with 20% to under 50% fructose), 1702.40.20 (Glucose syrup with 20% to under 50% fructose).