Yes, fructose content is the key divider. Glucose syrups containing less than 20% fructose fall under 170230; those with 20–49% fructose fall under 170240; and fructose syrups containing more than 50% fructose by dry weight fall under 170260. The standard HFCS-55 used in beverages typically falls under 170260, while HFCS-42 may fall under 170240 depending on exact composition.

Both grades fall within 170211 (99%+ lactose by dry weight) or 170219 (below 99% purity) based on purity, not end use. However, pharmaceutical-grade lactose imported as an excipient may also be subject to FDA drug-component review in addition to standard customs entry, so importers should confirm the regulatory pathway with their broker.