HS Code for Refined sugar

Refined sugar is classified under HS code 1701.99, which specifically covers cane or beet sugar and chemically pure sucrose in solid form, excluding those with added flavoring or coloring. The classification logic follows the Harmonized System's hierarchical structure, where Chapter 17 governs sugars and sugar confectionery. Heading 1701 is dedicated to cane or beet sugar. Within this heading, the 1701.99 subheading acts as a residual category for refined sugars that do not fall under raw sugar (1701.12-1701.14) or flavored/colored variations (1701.91). To qualify for this code, the sugar must have a sucrose content that results in a polarization of 99.5 degrees or higher. The refining process typically involves melting raw sugar, purifying it through processes like carbonatation or phosphatation, and then decolorizing it using activated carbon or ion-exchange resins. The final product is then crystallized and dried. This classification is strictly for solid forms; if the sugar is in an aqueous solution (syrup), it would move to heading 1702. Furthermore, the absence of additives is a critical determinant, as the inclusion of anti-caking agents in small quantities is generally permitted, but significant flavoring would shift the product to 1701.91 or even 2106. The General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1 and GRI 6, are applied to ensure that the product is classified according to the terms of the headings and subheadings. Refined sugar is a staple commodity, and its classification is vital for determining tariff rates, which can vary significantly between raw and refined states to protect domestic refining industries.

Products Included

• White granulated sugar
• Powdered sugar (icing sugar) without additives
• Refined sugar cubes
• Chemically pure sucrose in solid form
• Caster sugar
• Extra fine sugar

Common Misclassification

Refined sugar is frequently confused with HS code 1701.91, which covers sugar with added flavoring or coloring matter. Another common error involves HS code 1701.14, which is designated for raw cane sugar; the distinction lies in the degree of centrifugal processing and the resulting polarization level. Additionally, liquid sugar solutions or syrups are classified under 1702 instead of 1701.99, as the latter strictly requires the product to be in solid form. Food preparations containing sugar but also other ingredients like cocoa are classified under Chapter 18 or 19.

FAQ

What is the HS code for refined sugar?

The HS code for refined sugar in solid form, without added flavoring or coloring, is 1701.99.

Does this code include sugar syrups?

No, sugar syrups and aqueous solutions of sugar are classified under heading 1702, as 1701.99 is reserved for sugar in solid form.