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The structure of fractional fillings of higher Landau levels including spinsubbands is systematically derived for the first time. Using topology-typecommensurability arguments for 2D charged system in the presence of strongquantizing magnetic field, a hierarchy of fillings in the higher Landau levelsfor FQHE and for other correlated states is determined in perfect agreementwith the experimental observations. The relative paucity of fractionalstructure in the higher Landau levels in contrast to the plethora of fillingfactors for FQHE in the zeroth Landau level is explained. The filling fractionswith even denominators in consecutive LLs were also identified together withthe criterion for particle pairing.

Explanation of the odd structure of fractional Hall states in higher Landau levels and filling ratios with even denominators