CHAPTER -17

SUGARS AND SUGAR CONFECTIONERY

Notes :

1. This Chapter does not cover :

(a) Sugar confectionery containing cocoa (heading 1806);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or

(c) Medicaments or other products of Chapter 30.

Sub-heading 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 99.5⁰.