WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
29.40 - Sugars, chemically pure, other than sucrose, lactose, maltose, ucose and fructose; sugar ethers, su ar acetals and sugar esters, and their salts, ot er than products of heading 29.37,2 .38 or 29.39. w' (A) SUGARS, CHEMICALLY PURE This heading covers only chemical1 pure su rs. The term "sugars" covers monosaccharides, &saccharides and oligosaccharides. ach sacc aide unit must consist of at least four, but not more than eight, carbon atoms and, as a minimum, must contain a potential reducing carbonyl group (aldehydic or ketonic) and at least one asymmetric carbon atom bearing a hydroxyl group and a hydrogen atom. The heading excludes : YE f? a) Sucrose, this, even when chemically pure, falls in heading 17.01. b) Glucose and lactose; these, even when chemically pure, fall in heading 17.02. c) Maltose which, even when chemically pure, falls in heading 17.02. Isomeric with sucrose. Crystalline mass. Used in medicine. d) Fructose (laevulose) which, even when chemically pure, falls in heading 17.02. Isomeric with glucose. Yellowish crystals in the pure state. Used in medicine (for diabetic diets). e) Aldol (heading 29.12) and acetoin (3-hydroxy-2-butanone) (heading 29.14), which, though they meet the criteria for being saccharide units, are not sugars. The following are included among the chemically pure sugars falling under this heading : (I) Galactose. Isorneric with glucose. Obtained by hyholysing lactose. Found in pectin substances and mucilages. Crystalline when pure. (2) Sorbose (sorbenose). Isomeric with glucose. White crystalline owder, very soluble in water. Used in the synthesis of ascorb~cacid (vitamin C), and in &e preparation of culture media. (3) Xylose (wood sugar) (C5H1005).White crystals. Used in pharmacy. (4) Trehalose, isomeric with sucrose. Ribose and arabinose, isomeric with xylose. Ramnose 18H320L6)Fucose, rhamnose (C6HI2o5),digitoxose (C6HI204) and other deoxy sugars. hese sugars are all essentially laboratory products. F The sugars of this heading may be in the form of aqueous solutions. (B) SUGAR ETHERS, SUGAR ACETALS AND SUGAR ESTERS, AND THEIR SALTS Heading 29.40 also covers sugar ethers, sugar acetals and sugar esters, as well as their salts. Su ar acetals may be formed between any two hydroxy groups of the sugar, or at the anomeric car on to give a glycoside. However, natural glycosides are excluded (headin 29 38 . Sugar ethers, acetals and esters which are constituent parts of products of headings 29!'7, i9.3)8,29.39 or any headin later than heading 29.40 are also excluded (see General Explanatory Note to this Chapter, part $B)). % These products, which fall in the heading whether or not they are chemically defined, include : (1) Hydroxypropyl sucrose.A sugar ether. (2) Phos horic esters of sugars (e.g., glucose and fructose phosphates and their salts e.g., their \ariurn, potassium, etc. salts). They are crystalline or amarp ous powders, an are used in organic synthesis. (3) Sucrose octa-acetate. White hygroscopic powder. Used as an alcohol denaturant, in pre aring adhesives, plasticisers and insecticides, in the paper industry and as a textile sti ener. d (4) Sucrose mono-acetate. Has surface-active properties. (5) Sucrose acetate isobutyrate. Used as a modifying agent in varnishes. Lactitol (INN) (4-O-0-D-galactopyranosyl-D-glucitol).Used as a sweetening agent. (other than products of heading 29.37, 29.38 or 29.39) in which an acetal function formed by etherification at the anomeric carbon tribenoside (INN)). This heading, however, does not cover deliberate intermixtures of sugar ethers, sugar acetals, sugar esters or their salts, nor does it cover products which have been deliberately prepared or manufactured fkom starting materials in which the non-sugar components are mixtures, e.g., sugar esters made from fatty acids of heading 38.23. In addition, the heading excludes sugar anhydrides, thio sugars, amino sugars, uronic acids and other sugar derivatives, which generally are classifiable elsewhere m Chapter 29, according to their chemical structure.
1.- Except where the context otherwise requires, the headings of this Chapter apply only to : (a) Separate chemically defined organic compounds, whether or not containing impurities; (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); (c) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined; (d) The products mentioned in (a), (b) or (c) above dissolved in water; (e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti- caking agent) necessary for their preservation or transport; (g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; (h) The following products, diluted to standard strengths, for the production of azo dyes : diazonium salts, couplers used for these salts and diazotisable amines and their salts. 2.- This Chapter does not cover : (a) Goods of heading 15.04 or crude glycerol of heading 15.20; (b) Ethyl alcohol (heading 22.07 or 22.08); (c) Methane or propane (heading 27.11); (d) The compounds of carbon mentioned in Note 2 to Chapter 28; (e) Immunological products of heading 30.02; (f) Urea (heading 31.02 or 31.05); (g) Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12); (h) Enzymes (heading 35.07); (ij) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 36.06); (k) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or (l) Optical elements, for example, of ethylenediamine tartrate (heading 90.01). 3.- Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. 4.- In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purposes of heading 29.29. For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, “oxygen function”, the characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions referred to in headings 29.05 to 29.20.