Chapter 17

Sugars and sugar confectionery

4 Headings in Chapter

Chapter Notes (3)

1. 1. This Chapter does not cover: • (a) Sugar confectionery containing cocoa (heading 18.06); • (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or • (c) Medicaments or other products of Chapter 30. Subheading Notes.

2. 1. For the purpose of subheading 1701.12, 1701.13 and 1701.14, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.

3. 2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

1701

Cane or beet sugar and chemically pure sucrose, in solid form.

5 subheadings · 14 tariff items

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.

8 subheadings · 30 tariff items

1703

Molasses resulting from the extraction or refining of sugar.

2 subheadings · 5 tariff items

1704

Sugar confectionery (including white chocolate), not containing cocoa.

2 subheadings · 8 tariff items

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