CBP reports that the 2027 Specialty Sugar tariff-rate quota under HTSUS Chapters 17 and 21, AUSN 5, opened October 1, 2026 and was oversubscribed.
CBP CSMS · Final action
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
This measure concerns a tariff-rate quota (TRQ) for certain specialty sugar products classified in HTSUS Chapters 17 and 21, with the applicable rules identified in Additional U.S. Note 5 (AUSN 5). A TRQ allows a specified quantity of qualifying goods to enter under one tariff treatment; shipments above the available quota may receive a different, generally less favorable treatment. The exact product scope and quota administration rules must be confirmed in the official HTSUS and CBP guidance.
The quota was reported as oversubscribed, meaning requests or entries exceeded the available quantity. This typically affects importers, customs brokers, sugar distributors, and food manufacturers bringing covered products into the United States. It matters because quota status can affect entry timing, eligibility for quota treatment, documentation, landed cost, and whether an entry is accepted under the in-quota or over-quota provision. An importer should not rely on a product description alone: classification, quota eligibility, origin, and the applicable entry procedures all require verification.
What to check
- Confirm the product’s HTSUS classification, including any relevant subheading and the requirements of AUSN 5; obtain a broker’s classification review when needed.
- Check the current official quota balance, opening and allocation procedures, and whether oversubscription is handled by a specific CBP process such as allocation, proration, or another stated method.
- Verify the product’s country of origin, composition, processing, packaging, and intended use, because these facts can affect both classification and quota eligibility.
- Review required entry documents and filing instructions, including any quota-specific data, certificates, permits, or supporting records.
- Model both in-quota and over-quota outcomes before shipping, and confirm the applicable treatment with CBP or a qualified customs broker.
Legal basis
Additional United States Note (AUSN) 5
Affected HTS entries
No explicit linked HTS code list is available in this snapshot record.