CHAPTER 17

Sugars and sugar confectionery NOTE :

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 NOTE :

For the purposes of sub-headings 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 degree.

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