Chapter 17 — Sugars and sugar confectionery

1. This chapter does not cover: - a. sugar confectionery containing cocoa (heading [1806](/headings/1806)); - b. chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading [2940](/headings/2940); or - c. medicaments or other products of Chapter [30](/chapters/30). ### Subheading notes 1. For the purposes of subheadings [1701 12](/subheadings/1701120000-80), [1701 13](/subheadings/1701130000-80) and [1701 14](/subheadings/1701140000-80), '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](/subheadings/1701130000-80) 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 residue of molasses and other constituents of sugar cane. ### Additional chapter notes 1. For the purpose of codes [1701 12 10](/commodities/1701121000), [1701 12 90](/commodities/1701129000), [1701 13 10](/commodities/1701131000), [1701 13 90](/commodities/1701139000), [1701 14 10](/commodities/1701141000) and [1701 14 90](/commodities/1701149000) 'raw sugar' means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99.5% by weight of sucrose determined by the polarimetric method. 2. For the purposes of codes [1701 99 10](/commodities/1701991000), 'white sugar' means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99.5% or more by weight of sucrose, determined by the polarimetric method. 3. For products of codes [1702 20 10](/subheadings/1702201000-80), [1702 60 95](/commodities/1702609500) and [1702 90 71](/commodities/1702907100) the sugar content (sucrose, fructose, glucose and maltose, where the fructose and glucose are expressed in sucrose equivalent) is to be determined by applying the high-performance liquid chromatography method (the “HPLC method”), using the following formula: S + 0.95 x (F + G) + M where: “S” is the sucrose content determined by the HPLC method; “F” is the fructose content determined by the HPLC method; “G” is the glucose content determined by the HPLC method; “M” is the maltose content determined by the HPLC method. For products of codes [1702 60 80](/commodities/1702608000), [1702 90 80](/commodities/1702908000) and [1702 90 95](/commodities/1702909500), the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the current version of the “Tariff of the United Kingdom”, Part Two “Goods Classification Table Rules of Interpretation”, “Section 2”, see [www.gov.uk Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 - GOV.UK](https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020)). For products of codes [1702 60 80](/commodities/1702608000) and [1702 90 80](/commodities/1702908000), the conversion of the results into sucrose equivalent is to be obtained by multiplying the degrees Brix by the coefficient 0.95. 4. For the purposes of codes [1702 30 10](/commodities/1702301000), [1702 40 10](/commodities/1702401000), [1702 60 10](/commodities/1702601000) and [1702 90 30](/commodities/1702903000), 'isoglucose' means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10% fructose. For products of those codes, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the current version of the “Tariff of the United Kingdom”, Part Two “Goods Classification Table Rules of Interpretation”, “Section 2”, see [www.gov.uk Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 - GOV.UK](https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020)). 5. 'Inulin syrup' means: - a. for the purposes of code [1702 60 80](/commodities/1702608000) the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50% fructose in free form or as sucrose; - b. for the purposes of code [1702 90 80](/commodities/1702908000) the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10% but not more than 50% of fructose in free form or as sucrose. The quantity of "fructose in free form or as sucrose" shall be determined using the formula F + 0.5 S/0.95 calculated on the dry matter, where "F" is the fructose content and "S" is the sucrose content, as determined by the High-Performance Liquid Chromatography method. 6. When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (AC) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole. 7. Throughout the nomenclature, mixtures of sugar with small amounts of other substances are classified in Chapter [17](/chapters/17) unless they have the character of a preparation classified elsewhere.