High Fructose Corn Syrup HFCS-42 from Canada
HFCS-42 is a liquid sweetener derived from corn starch hydrolysis, containing 42% fructose and 50% total sugars in dry state, with soluble non-sugar solids under 6% of total soluble solids. It qualifies for HTS 1702.90.05.00 under general note 15 quota provisions as a sugar syrup blend from cane/beet sources meeting purity criteria. Used in beverages and processed foods for sweetness.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify entry under General Note 15 quota; obtain USDA license as aggregate limits apply annually
• Provide lab certification of fructose ≥50% dry weight and non-sugar solids ≤6% to avoid reclassification
• Monitor raw value calculations per Treasury regs to ensure quota compliance and avoid overage penalties