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Heading 1703 : Molasses resulting from the extraction or refining of sugar.
Molasses of this heading is obtained only as a result of the extraction or refining of sugar. It is most commonly obtained as a normal by‑product resulting from the extraction or refining of beet or cane sugar or from the production of fructose from maize (corn). It is a brown or blackish viscous substance containing an appreciable amount of sugar which cannot readily be crystallised. However, it may be powdered.
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 table syrups. The main uses of molasses are as the raw material from which alcohols and alcoholic beverages are distilled (e.g., rum from 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 from the other molasses of heading 17.03 on the basis of odour and chemical composition.
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