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Chapter17 : Sugars and sugar confectionery
Notes. 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 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.
GENERAL
This Chapter covers not only sugars as such (e.g., sucrose, lactose, maltose, glucose and fructose), but also sugar syrups, artificial honey, caramel, molasses resulting from the extraction or refining of sugar and sugar confectionery. Solid sugar and molasses of this Chapter may contain added flavouring or colouring matter.
The Chapter does not include : (a) Sugar confectionery containing cocoa or chocolate (other than white chocolate) in any proportion, and sweetened cocoa powders (heading 18.06). (b) Sweetened food preparations of Chapter 19, 20, 21 or 22. (c) Sweetened forage (heading 23.09). (d) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose), and aqueous solutions thereof (heading 29.40). (e) Medicaments containing sugar (Chapter 30).
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