WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
17.01 Cane or beet sugar and chemically pure sucrose, in solid form (+). - Raw sugar not containing added flavouring or colouring matter : 1701.12 - - Beet sugar 1701.13 - - Cane sugar specified in SubheadingNote 2 to this Chapter 1701.14 - - Other cane sugar - Other : 1701.9 1 1701.99 - - Containing added flavouring or colouring matter - - Other Cane sugar is derived from the juices of the sugar cane stalk. Beet sugar is derived from the juices obtained by extraction from the root of the sugar beet. Raw or crude cane or beet sugars occur inatheform of brown crystals or other solid forms, the colour being due to the presence of impurities. Their sucrose content by weight, in the dry state, corresponds to a olarimeter reading of less than 99.5 (see Subheading Note 1). The are generally destine for processing into refined sugar products. Raw sugar may, however, ge of such a high degree of purity that ~tis suitable for human consumption without refining. Refined cane or beet sugars are produced by the further processing of raw sugar. They are enerally produced as a white crystalline substance which is marketed in various degrees of gneness or in the form of small cubes, loaves, slabs, or sticks or regularly moulded, sawn or cut pieces. In addition to the raw or refined sugars mentioned above, this heading covers brown sugar consisting of white sugar mixed with small quantities of, e.g., caramel or molasses, and sugar candy consisting of large crystals produced by slow crystallisation of concentrated solutions of sugar. It should be noted that cane and beet sugar fall in this heading only when in the solid form (including powders); such sugar may contain added flavouring or colouring matter. Sugar syrups of cane or beet sugar, consistin of aqueous solutions of sugars, are classified in heading 17.02 when not containlog added !svouring or colouring matter and oihenvlse m heading 21.06. The heading also includes chemically ure sucrose in solid form, whatever its origin. Sucrose (other than chemically ure sucrose) o tained from sources other than sugar cane or sugar beet IS excluded (heading 11;.02). !
Subheading Explanatory Note. Subheadings 1701.12,1701.13 and 1701.14 Raw cane sugar in trade always contains more than 0.1 % of invert sugar while the invert sugar content of raw beet su ar is normally less than 0.1 %. These two types of raw sugars may also be dist~nguishedkom each other y their diffefence in odour which develops on overnight storage m stoppered containers of samples in aqueous solution. r?
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.