Section Text
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
NOTE
1. This Chapter does not cover:
(a) Sugar confectionery containing cocoa (heading 1806):
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or
(c) Medicaments or other products of Chapter 30.
SUB-HEADING NOTE
For the purposes of sub-headings 1701 11 and 1701 12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degrees.
| Tariff Item |
| Description of goods | Unit | Rate of duty | |
| Std. | Prefnl. Areas | ||||
| (1) |
| (2) | (3) | (4) | (5) |
| 1701 |
| Cane or beet sugar and chemically pure sucrose, in solid form |
|
|
|
|
| - | Raw sugar not containing added flavouring or colouring matter: |
|
|
|
| 1701 11 | -- | Cane sugar: |
|
|
|
| 1701 11 10 | --- | Cane jaggery | kg. | 100% | - |
| 1701 11 20 | --- | Khandasari sugar | kg. | 100% | - |
| 1701 11 90 | --- | Other | kg. | 100% | - |
| 1701 12 00 | -- | Beat sugar | kg. | 100% | - |
|
| - | Other: |
|
|
|
| 1701 91 00 | -- | Refined sugar containing added flavouring or colouring matter | kg. | 100% | - |
| 1701 99 | -- | Other: |
|
|
|
| 1701 99 10 | --- | Sugar cubes | kg. | 100% | - |
| 1701 99 90 | --- | Other | kg. | 100% | - |
| 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 |
|
|
|
|
| - | Lactose and lactose syrup: |
|
|
|
| 1702 11 | -- | Containing by weight 99% or more lactose, expressed as anhydrous lactose calculated on the dry matter: |
|
|
|
| 1702 11 10 | --- | In solid form | kg. | 30% | - |
| 1702 11 90 | --- | Other | kg. | 30% | - |
| 1702 19 | -- | Other: |
|
|
|
| 1702 19 10 | --- | In solid form | kg. | 30% | - |
| 1702 19 90 | --- | Other | kg. | 30% | - |
| 1702 20 | - | Maple sugar and maple syrup: |
|
|
|
| 1702 20 10 | --- | In solid form | kg. | 30% | - |
| 1702 20 90 | --- | Other | kg. | 30% | - |
| 1702 30 | - | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: |
|
|
|
| 1702 30 10 | --- | Glucose, liquid | kg. | 30% | - |
| 1702 30 20 | --- | Glucose, solid | kg. | 30% | - |
|
| --- | Dextrose: |
|
|
|
| 1702 30 31 | ---- | In solid form | kg. | 30% | - |
| 1702 30 39 | ---- | Other | kg. | 30% | - |
| 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: |
|
|
|
| 1702 40 10 | --- | Glucose, liquid | kg. | 30% | - |
| 1702 40 20 | --- | Glucose, solid | kg. | 30% | - |
|
| --- | Dextrose: |
|
|
|
| 1702 40 31 | ---- | In solid form | kg. | 30% | - |
| 1702 40 39 | ---- | Other | kg. | 30% | - |
| 1702 50 00 | - | Chemically pure fructose | kg. | 30% | - |
| 1702 60 | - | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar |
|
|
|
| 1702 60 10 | --- | In solid form | kg. | 30% | - |
| 1702 60 90 | --- | Other | kg. | 30% | - |
| 1702 90 | - | Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: |
|
|
|
| 1702 90 10 | --- | Palmyra sugar | kg. | 30% | - |
| 1702 90 20 | --- | Chemically pure maltose | kg. | 30% | - |
| 1702 90 30 | --- | Artificial honey, whether or not mixed with natural honey | kg. | 30% | - |
| 1702 90 40 | --- | Caramel | kg. | 30% | - |
| 1702 90 50 | --- | Insulin syrup | kg. | 30% | - |
| 1702 91 90 | --- | Other | kg. | 30% | - |
| 1703 |
| Molasses resulting from the extraction or refining of sugar |
|
|
|
| 1703 10 00 | - | Cane molasses | kg. | 30% | - |
| 1703 90 | - | Other: |
|
|
|
| 1703 90 10 | --- | Molasses, edible | kg. | 30% | - |
| 1703 90 90 | --- | Other | kg. | 30% | - |
| 1704 |
| Sugar confectionery (including white chocolate), not containing cocoa |
|
|
|
| 1704 10 00 | - | Chewing gum, whether or not sugar-coated: | kg. | 45% | - |
| 1704 90 | - | Other: |
|
|
|
| 1704 90 10 | --- | Jelly confectionary | kg. | 30% | - |
| 1704 90 20 | --- | Boiled sweets, whether or not filled | kg. | 30% | - |
| 1704 90 30 | --- | Toffees, caramels and similar sweets | kg. | 30% | - |
| 1704 90 90 | --- | Other | kg. | 30% | - |