WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
17.02 - Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containin added flavouring or colouring matter; artifcia1 honey, whether or not mixed wit natural honey; caramel. h - Lactose and lactose syrup : - Containin 1702.11 - b weight 99 % or more lactose, expressed as anhydrous lactose, ca cu ated on the dry matter 1702.19 - - Other 1702.20 - Maple sugar and maple syrup 1702.30 - Glucose and glucose syrup, not containing fructose or containing in the dry ? i" state less than 20 % by weight of fructose 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 1702.50 - Chemically pure fructose 1702.60 - Other fi-uctose and fructose s 1702.90 - Other, including invert su ar and other sugar and sugar syrup blends p, containing in the dry state more than 50 % by weight of fructose, exclu ing invert sugar dY" containing in the dry state 58% by weight of fructose This heading covers other sugars in solid form, sugar syrups and also artificial honey and caramel. (A) OTHER SUGARS This part covers sugars, other than sugars of headin 17.01 or chemically we sugars of headxng 29.40, in solid form (including powders), whet er or not containing a ded flavouring or colouring matter. The principal sugars of this heading are : g '-f (1) Lactose (also known as milk su ar) (CI2H2201~), which occurs in milk and is produced commercial1 from whey. This eadmg covers both commercial and chemically pure lactose. Suc products must contain by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter. For the purposes of calculating the percent. e weight of lactose in a product the expression " dry matter" should be taken to exclude 0th free water and water of crystallisation. Products obtained from whey and containing 95 % or less by weight of lactose, expressed as anhydrous lactose, calculated on the dry matter, are excluded (generally heading 04.04). Z % % Commercial lactose, when refined, is a white, slightly sweet, crystalline powder. Chemically ure lactose, whether anhydrous or hydrated, occurs as hard colourless crystals, which absor odours. ! Lactose is used extensively, with milk,in the preparation of infant foods; it is also used in confectionery, in jam-malung or in pharmacy. (3) Glucose, which occurs naturally in fruits and honey. Together with an equal part of fructose it constitutes invert sugar. The heading includes dextrose (chemically pure glucose) and commercial glucose. Dextrose (C6HI2o6)is a white crystalline powder. It is used in the food and pharmaceutical industries. Commercial glucose is obtained by hydrolysing starch with acids and/or enzymes. It always contains, in addition to dextrose, a variable roportion of di-, tri- and other polysaccharides (maltose, rnaltotriose, etc.). It has a red!ucing sugar content, ex ressed as dextrose on the dry substance, of not less than 20 %. It is usually in the o m of a colourless, more or less viscous liquid (glucose syrup, see Part B) or of lumps or cakes (glucose aggregates) or of an amorphous owder, It is used main y in the food xndustry, in brewing, in tobacco fermentation and in p armacy. !! \ f (4) Fructose (C6HI2O6)which is present in large quantities, with glucose, in sweet fruits and in honey. Commercially it is produced fiom commercial glucose (e. corn syrup),. from sucrose or by hydrolysis of inulin, a substance found mainly in the tufhs of the dahlla and the Jerusalem artichoke. It occurs in the form of a whitish, crystalline powder or as a viscous s ~ (see p P e (B)); it is sweeter than or sugar (sucrose) and is es ecially suitable or use by d~abetics.This heading covers bot commercial and chernica ly pure fructose. dmy P Sucrose sugars, obtained fiom sources other thau the sugar beet and the sugar cane. The most important is maple sugar, obtained from the sa of varieties of the ma le tree, chiefly the Acer saccharurn and the Acer nigmrn whic grow mainly in anada and the North-Eastern United States. The sap is usually concentrated and crystallised unrefined in order to retain certain non-sugar constituents to which the sugar owes its delicate flavour. It is also marketed in the form of a syru (see Part (B)). Other sucrose syrups (see Part (B)) are obtained from sweet sorghum ( orghum vulgare Val: saccharaturn), carob beans, certain palms, etc. !i pharmaceutical industry as carriers. (7) Maltose (C12H22011) which is roduced industrially from starch by hydrolysis with malt diastase and is produced in the orm of a white crystalline powder. It is used m the brewing P industry. This heading covers both commercial and chemically pure maltose. (B) SUGAR SYRUPS This part covers syru s of all sugars (including lactose syrups and aqueous solutions other than a ueous solutions o chemically pure sugars of heading 29.40), provided they do not contain a ded flavouring or colouring matter (see Explanatory Note to heading 21.06). I P In addition to the s s referred to in Part (A) above (i.e., glucose (starch) s w , fructose syrup, syrup of maEtlextrins, inverted sugar syrup as well as sucrose syrup), this heading includes : ( 1 Simple syrups obtained by dissolving sugars of this Chapter in water. (2) Juices and syrups obtained during the extraction of sugars from sugar beet, sugar cane, etc. These may contain pectin, albuminoidal substances, mineral salts, etc., as impurities. (3) Golden syrup, a table or culinary s p containin sucrose and invert sugar. Golden syrup is made from the syru remaining wing sugar refining after crystallisation and separation of refined sugar, or gom cane or beet sugar, by inverting part of the sucrose or by the addition of invert sugar. b" (C)ARTIFICIAL HONEY The term" on sucrose, glucose or invert sugar, natural honey. Mixtures of natural and @) CARAMEL Caramel is a brown non-crystallisable substance with an aromatic odour. It may be in the form either of a more or less syrupy liquid or of a solid, usually a powder. It is obtained by more or less prolonged pyro enation, at a temperature of 120 - 180 "C, from sugars (usually glucose or sucrose) or from mo asses. B Depending on the manufacturing rocess, a whole series of products is obtained ranging fiom eararnelised sugars (or molassesf pro er with a su ar content, calculated on the dry product, which is usually high (of the order of 0 %), to " co ouring " caramels, with a very low sugar content. 4' f Caramelised sugars or molasses are used for flavouring, particularly in making sweetened desserts, ice cream or pastry-cooks' products. Colourin caramels, because of a fair1 high de ee of conversion of the s u p s into melanoidin fa colorant), are used as co ouring su stances in, for exampIe, biscuit-making, brewing and the manufacture of certain non-alcoholic beverages. f 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.