Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

HTS code 1701.91.10.00 classifies imports of: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. This line sits within Chapter 17 (Sugars and sugar confectionery), Section IV (Prepared Foodstuffs; Beverages, Spirits; Tobacco), and is catalogued as a tariff line in the USITC 2026 Basic Edition. Duty is calculated against units of quantity: kg. A footnote applies to this classification: See 9903.88.15.

The general (MFN / Column 1 General) rate for HTS 1701.91.10.00 is 3.6606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854¢/kg, which applies to most trading partners of the United States. A special preferential rate of "Free (A*,BH,CL,CO,D,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) See 9822.05.15 (P+)" may reduce or eliminate duty when goods qualify under a free trade agreement such as USMCA, CAFTA-DR, or one of the bilateral FTAs. The Column 2 rate of 6.58170¢/kg less 0.0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 5.031562¢ /kg applies to imports from non-MFN countries such as Cuba and North Korea, a much higher historical "full" tariff.

Footnotes: See 9903.88.15. Beyond the published rate, importers should check for Section 201 safeguards, Section 301 China tariffs, and any active AD/CVD orders that can materially change the real landed cost. Always verify the classification with a licensed customs broker before committing to a supply contract, this page is a research tool, not a customs ruling.