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 1704

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

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1704.10

- Chewing gum, whether or not sugar-coated

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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 1704

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

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1704.10

- Chewing gum, whether or not sugar-coated

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