Harmonized System

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Section IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note.

1.-  In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

 

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Chapter 17

Sugars and sugar confectionery

Note.

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.

1.‑  For the purposes of subheadings 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°.

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.

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Heading 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.

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1702.1

- Lactose and lactose syrup  :

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1702.11

-- Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter

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1702.19

-- Other

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1702.20

- Maple sugar and maple syrup

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1702.30

- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose

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1702.40

- Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar

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1702.50

- Chemically pure fructose

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1702.60

- Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar

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1702.90

- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose

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Section IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note.

1.-  In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

 

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Chapter 17

Sugars and sugar confectionery

Note.

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.

1.‑  For the purposes of subheadings 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°.

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.

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Heading 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.

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1702.1

- Lactose and lactose syrup  :

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1702.11

-- Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter

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1702.19

-- Other

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1702.20

- Maple sugar and maple syrup

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1702.30

- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose

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1702.40

- Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar

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1702.50

- Chemically pure fructose

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1702.60

- Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar

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1702.90

- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose

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