Chapter notes
Harmonized Tariff Schedule of the United States Revision 29 (2025)
Annotated for Statistical Reporting Purposes
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
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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.
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 degrees.
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.
Additional U.S. Notes
1. The term "degree"as used in the"Rates of Duty" columns of this chapter means sugar degree as determined by a polarimetric
test.
2. For the purposes of this schedule, the term "articles containing over 65 percent by dry weight of sugar described in additional
U.S. note 2 to chapter 17" means articles containing over 65 percent by dry weight of sugars derived from sugar cane or sugar
beets, whether or not mixed with other ingredients, capable of being further processed or mixed with similar or other ingredients,
and not prepared for marketing to the ultimate consumer in the identical form and package in which imported.
3. For the purposes of this schedule, the term "articles containing over 10 percent by dry weight of sugar described in additional
U.S. note 3 to chapter 17" means articles containing over 10 percent by dry weight of sugars derived from sugar cane or sugar
beets, whether or not mixed with other ingredients, except (a) articles not principally of crystalline structure or not in dry amorphous
form, the foregoing that are prepared for marketing to the ultimate consumer in the identical form and package in which imported;
(b) blended syrups containing sugars derived from sugar cane or sugar beets, capable of being further processed or mixed with
similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which
imported; (c) articles containing over 65 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not
mixed with other ingredients, capable of being further processed or mixed with similar or other ingredients, and not prepared for
marketing to the ultimate consumer in the identical form and package in which imported; or (d) cake decorations and similar
products to be used in the same condition as imported without any further processing other than the direct application to individual
pastries or confections, finely ground or masticated coconut meat or juice thereof mixed with those sugars, and sauces and
preparations therefor.
4. For the purposes of this schedule, the term "blended syrups described in additional U.S. note 4 to chapter 17" means blended
syrups containing sugars derived from sugar cane or sugar beets, capable of being further processed or mixed with similar or
other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported.
5. (a) (i) The aggregate quantity of raw cane sugar entered, or withdrawn from warehouse for consumption, under subheading
1701.13.10 and 1701.14.10 during any fiscal year, shall not exceed in the aggregate an amount (expressed in terms of
raw value), not less than 1,117,195 metric tons, as shall be established by the Secretary of Agriculture (hereinafter
referred to as "the Secretary"), and the aggregate quantity of sugars, syrups and molasses entered, or withdrawn from
warehouse for consumption, under subheadings 1701.12.10, 1701.91.10, 1701.99.10, 1702.90.10 and 2106.90.44
(under the terms of subheadings 9903.17.01 through 9903.18.10 and applicable note thereto), during any fiscal year,
shall not exceed in the aggregate an amount (expressed in terms of raw value), not less than 22,000 metric tons, as
shall be established by the Secretary.With either the aggregate quantity for raw cane sugar or the aggregate quantity
for sugars, syrups and molasses other than raw cane sugar, the Secretary may reserve a quota quantity for the importation
of specialty sugars as defined by the United States Trade Representative.
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Additional U.S. Notes (con.)
(ii) Whenever the Secretary believes that domestic supplies of sugars may be inadequate to meet domestic demand at
reasonable prices, the Secretary may modify any quantitative limitations which have previously been established under
this note but may not reduce the total amounts below the amounts provided for in subdivision (i) hereof.
(iii) The Secretary shall inform the Secretary of the Treasury of any determination made under this note. Notice of such
determinations shall be published in the FederalRegister.
(iv) Sugar entering the United States during a quota period established under this note may be charged to the previous or
subsequent quota period with the written approval of the Secretary.
(b) (i) The quota amounts established under subdivision (a) may be allocated among supplying countries and areas by the
United States Trade Representative.
(ii) The United States Trade Representative, after consultation with the Secretaries of State and Agriculture, may modify,
suspend (for all or part of the quota amount), or reinstate the allocations provided for in this subdivision (including the
addition or deletion of any country or area) if he finds that such action is appropriate to carry out the rights or obligations
of the United States under any international agreement to which the United States is a party or is appropriate to promote
the economic interests of the United States.
(iii) The United States Trade Representative shall inform the Secretary of the Treasury of any such action and shall publish
notice thereof in the FederalRegister. Such action shall not become effective until the day following the date of publication
of such notice in the FederalRegister or such later date as may be specified by the United States Trade Representative.
(iv) The United States Trade Representative may promulgate regulations appropriate to provide for the allocations authorized
pursuant to this note. Such regulations may, among other things, provide for the issuance of certificates of eligibility to
accompany any sugars, syrups or molasses (including any specialty sugars) imported from any country or area for which
an allocation has been provided and for such minimum quota amounts as may be appropriate to provide reasonable
access to the U.S. market for articles the product of those countries or areas having small allocations.
(c) For purposes of this note, the term rawvalue means the equivalent of such articles in terms of ordinary commercial raw
sugar testing 96 degrees by the polariscope as determined in accordance with regulations or instructions issued by the
Secretary of the Treasury. Such regulations or instructions may, among other things, provide: (i) for the entry of such articles
pending a final determination of polarity; and (ii) that positive or negative adjustments for differences in preliminary and final
raw values be made in the same or succeeding quota periods.The principal grades and types of sugar shall be translated
into terms of raw value in the following manner--
(A) For articles described in subheadings, 1701.12.05, 1701.12.10, 1701.12.50, 1701.13.05, 1701.13.10, 1701.13.20,
1701.13.50, 1701.14.05,1701.14.10,1701.14.20, 1701.14.50, 1701.91.05, 1701.91.10, 1701.91.30, 1701.99.05,
1701.99.10, 1701.99.50, 2106.90.42, 2106.90.44 and 2106.90.46 by multiplying the number of kilograms thereof by the
greater of 0.93, or 1.07 less 0.0175 for each degree of polarization under 100 degrees (and fractions of a degree in
proportion).
(B) For articles described in subheadings 1702.90.05, 1702.90.10 and 1702.90.20, by multiplying the number of kilograms
of the total sugars thereof (the sum of the sucrose and reducing or invert sugars) by 1.07.
(C) The Secretary of the Treasury shall establish methods for translating sugar into terms of raw value for any special grade
or type of sugar, syrup, or molasses for which he/she determines that the raw value cannot be measured adequately
under the above provisions.
6. Raw cane sugar classifiable in subheading 1701.13.20 and 1701.14.20 shall be entered only to be used for the production (other
than by distillation) of polyhydric alcohols, except polyhydric alcohols for use as a substitute for sugar in human food consumption,
or to be refined and reexported in refined form or in sugar-containing products, or to be substituted for domestically produced
raw cane sugar that has been or will be exported.The Secretary of Agriculture may issue licenses for such entries and may
promulgate such regulations (including any terms, conditions, certifications, bonds, civil penalties, or other limitations) as are
appropriate to ensure that sugar entered under subheading 1701.13.20 and 1701.14.20 is used only for such purposes.
7. The aggregate quantity of articles containing over 65 percent by dry weight of sugars described in additional U.S. note 2 to
chapter 17, entered under subheadings 1701.91.44, 1702.90.64, 1704.90.64, 1806.10.24, 1806.10.45, 1806.20.71, 1806.90.45,
1901.20.20, 1901.20.55, 1901.90.67, 2101.12.44, 2101.20.44, 2106.90.74 and 2106.90.92 during the 12-month period from
October 1 in any year to the following September 30, inclusive, shall be none and no such articles shall be classifiable therein.
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Additional U.S. Notes (con.)
8. The aggregate quantity of articles containing over 10 percent by dry weight of sugars described in additional U.S. note 3 to
chapter 17, entered under subheadings 1701.91.54, 1704.90.74, 1806.20.75, 1806.20.95, 1806.90.55, 1901.10.74, 1901.90.69,
2101.12.54, 2101.20.54, 2106.90.78 and 2106.90.95 during the 12-month period from October 1 in any year to the following
September 30, inclusive, shall not exceed 64,709 metric tons (articles the product of Mexico shall not be permitted or included
under this quantitative limitation and no such articles shall be classifiable therein).
9. The aggregate quantity of blended syrups described in additional U.S. note 4 to chapter 17, the foregoing goods entered under
subheadings 1702.20.24, 1702.30.24, 1702.40.24, 1702.60.24, 1702.90.54, 1806.20.91, 1806.90.35, 2101.12.34, 2101.20.34,
2106.90.68 and 2106.90.89 during the 12-month period from October 1 in any year to the following September 30, inclusive,
shall be none and no such articles shall be classifiable therein.
10. Heading 1703 does not include products derived from sugar cane or sugar beet and containing soluble non-sugar solids (excluding
any foreign substance that may have been added or developed in the product) equal to 6 percent or less by weight of the total
soluble solids.
11. For the purposes of subheading 1704.90.25, "cough drops" must contain a minimum of 5 mg per dose of menthol, of eucalyptol,
or of a combination of menthol and eucalyptol.
Statistical Note
1. For the purposes of heading 1701, the term "further processing" means performing those actions to further improve the quality
of sugar by a refiner through affination or defecation, clarification and further purification by absorption or crystallization.
2 For a list of approved standards for "Certified organic", see General Statistical Note 6.
Harmonized Tariff Schedule of the United States Revision 29 (2025)
Annotated for Statistical Reporting Purposes
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