HS Code for High-fructose syrup

High-fructose syrup (HFS) is classified under HS code 1702.60. This classification applies to fructose and fructose syrup that contains more than 50% fructose by weight in the dry state, provided it is not chemically pure fructose. The classification is governed by Chapter 17, which covers sugars and sugar confectionery. Heading 1702 specifically addresses 'other sugars' in solid form and sugar syrups. The determination of the correct subheading depends entirely on the fructose content relative to the dry matter. If the product is a syrup where fructose is the predominant sugar (exceeding 50%), it falls under 1702.60. This product is widely used in the food and beverage industry as a sweetener, particularly in soft drinks and processed snacks, due to its high solubility and intense sweetness compared to standard sucrose.

Products Included

• High Fructose Corn Syrup 55 (HFCS-55)
• High Fructose Corn Syrup 90 (HFCS-90)
• Fructose syrups derived from chicory or other sources
• Non-chemically pure fructose in liquid form
• Concentrated fructose solutions for industrial food use

Common Misclassification

High-fructose syrup is often misclassified under 1702.40, which is for glucose syrup containing 20% to 50% fructose. If the fructose content is exactly 50% or less, 1702.40 is the correct code. Another common error is using 1702.50, which is strictly for chemically pure fructose (usually in crystalline form). Additionally, invert sugar, which contains equal parts glucose and fructose, is classified under 1702.90. Accurate laboratory analysis of the fructose-to-glucose ratio is essential for correct classification between these subheadings.

FAQ

What is the HS code for high-fructose syrup?

The HS code for fructose syrup containing more than 50% fructose in the dry state is 1702.60.

How does it differ from HS code 1702.50?

HS code 1702.50 is reserved for chemically pure fructose, whereas 1702.60 covers fructose syrups and fructose that is not chemically pure.