WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
17.03 Molasses resulting from the extraction or refining of sugar (+). - Cane molasses 1703.90 - Other 1703.10 Molasses of this heading is obtained only as a result of the extraction or refining of su ar. It is most commonly obtained as a normal by-product resulting fiom the extraction or re lning of beet or cane sugar or from the productton of hctose fiom maize (corn). It is a brown or blackish viscous substance containin an appreciable amount of sugar which cannot readily be crystallised. However, it may be pow ered. P f Beet sugar molasses is not normally eaten as such, but certain refined forms of sugar cane molasses and corn molasses are suitable for human consumption and are sold as treacle or as s. The main uses of molasses are as the raw material from which alcohols and alcoho ic everages are distilled (e.g., nun fiom sugar cane molasses), in the preparation of cattle foods and coffee substitutes. It is also sometimes used for the extraction of sugar. Molasses of this heading may be decolourised, coloured or flavoured.
Subheading Explanatory Note. Subheading 1703.10 Cane molasses can be distinguished fiom the other molasses of heading 17.03 on the basis of odour and chemical composition. -
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.