Sección: IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Capítulo: 17 Sugars and sugar confectionery
Chapter 17


Sugars and sugar confectionery

Note.

1.- This Chapter does not cover:

(a) Sugar confectionery containing cocoa (heading 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

(c) Medicaments or other products of Chapter 30.
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Subheading Notes.

1.- For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “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 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 residues of molasses and other constituents of sugar cane.


GENERAL

This Chapter covers not only sugars as such (e.g., sucrose, lactose, maltose, glucose and fructose), but also sugar syrups, artificial honey, caramel, molasses resulting from the extraction or refining of sugar and sugar confectionery. Solid sugar and molasses of this Chapter may contain added colouring matter, flavouring matter (e.g., citric acid or vanilla) or artificial sweeteners (e.g., aspartame or stevia), as long as they retain their original character as sugar ormolasses. (49a.)

The Chapter does not include:

(a) Sugar confectionery containing cocoa or chocolate (other than white chocolate) in any proportion, and sweetened cocoa powders (heading 18.06).

(b) Sweetened food preparations of Chapter 19, 20, 21 or 22.

(c) Sweetened forage (heading 23.09).

(d) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose), and aqueous solutions thereof (heading 29.40).

(e) Medicaments containing sugar (Chapter 30).

17.01 Cane or beet sugar and chemically pure sucrose, in solid form.


Cane sugaris derived from the juices of the sugar cane stalk. Beet sugar is derived from the juices obtained by extraction from the root of the sugar beet.

Raw or crude cane or beet sugars occur in the form of brown crystals or other solid forms, the colour being due to the presence of impurities. Their sucrose content by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 ° (see Subheading Note 1). They are generally destined for processing into refined sugar products. Raw sugar may, however, be of such a high degree of purity that it is suitable for human consumption without refining.

Refinedcane or beet sugars are produced by the further processing of raw sugar. They are generally produced as a white crystalline substance which is marketed in various degrees of fineness or in the form of small cubes, loaves, slabs, or sticks or regularly moulded, sawn or cut pieces.

In addition to the raw or refined sugars mentioned above, this heading covers brown sugar consisting of white sugar mixed with small quantities of, e.g., caramel or molasses, and sugar candy consisting of large crystals produced by slow crystallisation of concentrated solutions of sugar.

It should be noted that cane and beet sugar fall in this heading only when in the solid form (including powders); such sugar may contain added flavouring or colouring matter.

The heading further excludes preparations in solid form (including granules or powders) which have lost the character of sugar, of a kind used for making beverages (heading 21.06). (49a.)

Sugar syrups of cane or beet sugar, consisting of aqueous solutions of sugars, are classified in heading 17.02 when not containing added flavouring or colouring matter and otherwise in heading 21.06.


The heading also includes chemically pure sucrose in solid form, whatever its origin. Sucrose (other than chemically pure sucrose) obtained from sources other than sugar cane or sugar beet is excluded (heading 17.02).
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Subheading Explanatory Note.

Subheadings 1701.12, 1701.13 and 1701.14

Raw cane sugar in trade always contains more than 0.1 % of invert sugar while the invert sugar content of raw beet sugar is normally less than 0.1 %. These two types of raw sugars may also be distinguished from each other by their difference in odour which develops on overnight storage in stoppered containers of samples in aqueous solution.

17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.


This heading covers other sugars in solid form, sugar syrups and also artificial honey and caramel.

(A) OTHER SUGARS
This part covers sugars, other than sugars of heading 17.01 or chemically pure sugars of heading 29.40, in solid form (including powders), whether or not containing added flavouring or colouring matter. The principal sugars of this heading are:

(1) Lactose (also known as milk sugar) (C12H22O11), which occurs in milk and is produced commercially from whey. This heading covers both commercial and chemically pure lactose. Such products must contain by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter. For the purposes of calculating the percentage weight of lactose in a product the expression “dry matter” should be taken to exclude both free water and water of crystallisation. Products obtained from whey and containing 95 % or less by weight of lactose, expressed as anhydrous lactose, calculated on the dry matter, are excluded (generally heading 04.04).

Commercial lactose, when refined, is a white, slightly sweet, crystalline powder. Chemically pure lactose, whether anhydrous or hydrated, occurs as hard colourless crystals, which absorb odours.

Lactose is used extensively, with milk, in the preparation of infant foods; it is also used in confectionery, in jam-making or in pharmacy.

(2) Invert sugar, the main constituent of natural honey. It is usually prepared commercially by the hydrolysis of refined sucrose solutions and consists of equal proportions by weight of glucose and fructose. It may be presented in solid form or as a viscous syrup (see Part (B)). It is used in pharmacy, in bread making, in the manufacture of fruit preserves and artificial honey and in the brewing industry.

(3) Glucose, which occurs naturally in fruits and honey. Together with an equal part of fructose it constitutes invert sugar.

The heading includes dextrose (chemically pure glucose) and commercial glucose.

Dextrose (C6H12O6) is a white crystalline powder. It is used in the food and pharmaceutical industries.

Commercial glucose is obtained by hydrolysing starch with acids and/or enzymes. It always contains, in addition to dextrose, a variable proportion of di-, tri- and other polysaccharides (maltose, maltotriose, etc.). It has a reducing sugar content, expressed as dextrose on the dry substance, of not less than 20 %. It is usually in the form of a colourless, more or less viscous liquid (glucose syrup, see Part (B)) or of lumps or cakes (glucose aggregates) or of an amorphous powder. It is used mainly in the food industry, in brewing, in tobacco fermentation and in pharmacy.

(4) Fructose (C6H12O6) which is present in large quantities, with glucose, in sweet fruits and in honey. Commercially it is produced from commercial glucose (e.g., corn syrup), from sucrose or by hydrolysis of inulin, a substance found mainly in the tubers of the dahlia and the Jerusalem artichoke. It occurs in the form of a whitish, crystalline powder or as a viscous syrup (see Part (B)); it is sweeter than ordinary sugar (sucrose) and is especially suitable for use by diabetics. This heading covers both commercial and chemically pure fructose.

(5) Sucrose sugars, obtained from sources other than the sugar beet and the sugar cane. The most important is maple sugar, obtained from the sap of varieties of the maple tree, chiefly the Acer saccharum and the Acer nigrum which grow mainly in Canada and the North-Eastern United States. The sap is usually concentrated and crystallised unrefined in order to retain certain non-sugar constituents to which the sugar owes its delicate flavour. It is also marketed in the form of a syrup (see Part (B)). Other sucrose syrups (see Part (B)) are obtained from sweet sorghum (Sorghum vulgare var. saccharatum), carob beans, certain palms, etc.

(6) Malto-dextrins (or dextri-maltoses), obtained by the same process as commercial glucose. They contain maltose and polysaccharides in variable proportions. However, they are less hydrolysed and therefore have a lower reducing sugar content than commercial glucose. The heading covers only such products with a reducing sugar content, expressed as dextrose on the dry substance, exceeding 10 % (but less than 20 %). Those with a reducing sugar content not exceeding 10 % fall in heading 35.05. Malto-dextrins are generally in the form of white powders, but they are also marketed in the form of a syrup (see Part (B)). They are used chiefly in the manufacture of baby food and low-calory dietetic foods, as extenders for flavouring substances or food colouring agents, and in the pharmaceutical industry as carriers.

(7) Maltose (C12H22O11) which is produced industrially from starch by hydrolysis with malt diastase and is produced in the form of a white crystalline powder. It is used in the brewing industry. This heading covers both commercial and chemically pure maltose.


(B) SUGAR SYRUPS
This part covers syrups of all sugars (including lactose syrups and aqueous solutions other than aqueous solutions of chemically pure sugars of heading 29.40), provided they do not contain added flavouring or colouring matter (see Explanatory Note to heading 21.06).

In addition to the syrups referred to in Part (A) above (i.e., glucose (starch) syrup, fructose syrup, syrup of malto-dextrins, inverted sugar syrup as well as sucrose syrup), this heading includes:

(1) Simple syrups obtained by dissolving sugars of this Chapter in water.

(2) Juices and syrups obtained during the extraction of sugars from sugar beet, sugar cane, etc. These may contain pectin, albuminoidal substances, mineral salts, etc., as impurities.

(3) Golden syrup, a table or culinary syrup containing sucrose and invert sugar. Golden syrup is made from the syrup remaining during sugar refining after crystallisation and separation of refined sugar, or from cane or beet sugar, by inverting part of the sucrose or by the addition of invert sugar.

(C) ARTIFICIAL HONEY
The term “artificial honey” applies to mixtures based on sucrose, glucose or invert sugar, generally flavoured or coloured and prepared to imitate natural honey. Mixtures of natural and artificial honey are also included in this heading.


(D) CARAMEL

Caramel is a brown non-crystallisable substance with an aromatic odour. It may be in the form either of a more or less syrupy liquid or of a solid, usually a powder.

It is obtained by more or less prolonged pyrogenation, at a temperature of 120 - 180 °C, from sugars (usually glucose or sucrose) or from molasses.

Depending on the manufacturing process, a whole series of products is obtained ranging from caramelised sugars (or molasses) proper with a sugar content, calculated on the dry product, which is usually high (of the order of 90 %), to “colouring” caramels, with a very low sugar content.

Caramelised sugars or molasses are used for flavouring, particularly in making sweetened desserts, ice cream or pastry-cooks’ products. Colouring caramels, because of a fairly high degree of conversion of the sugars into melanoidin (a colorant), are used as colouring substances in, for example, biscuit-making, brewing and the manufacture of certain non-alcoholic beverages.

17.03 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.
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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.


17.04 Sugar confectionery (including white chocolate), not containing cocoa.
This heading covers most of the sugar preparations which are marketed in a solid or semi-solid form, generally suitable for immediate consumption and collectively referred to as sweetmeats, confectionery or candies.

It includes, inter alia:

(1) Gums containing sugar (including sweetened chewing gum and the like).

(2) Boiled sweets (including those containing malt extract).

(3) Caramels, cachous, candies, nougat, fondants, sugared almonds, Turkish delight.

(4) Marzipan.

(5) Preparations put up as throat pastilles or cough drops, consisting essentially of sugars (whether or not with other foodstuffs such as gelatin, starch or flour) and flavouring agents (including substances having medicinal properties, such as benzyl alcohol, menthol, eucalyptol and tolu balsam). However, throat pastilles or cough drops which contain substances having medicinal properties, other than flavouring agents, fall in Chapter 30, provided that the proportion of those substances in each pastille or drop is such that they are thereby given therapeutic or prophylactic uses.

(6) White chocolate composed of sugar, cocoa butter, milk powder and flavouring agents, but not containing more than mere traces of cocoa (cocoa butter is not regarded as cocoa).

(7) Liquorice extract (cakes, blocks, sticks, pastilles, etc.) containing more than 10 % by weight of sucrose. When put up (i.e., prepared) as confectionery, however, (flavoured or not), liquorice extract falls in the heading irrespective of the proportion of sugar.

(8) Fruit jellies and fruit pastes put up in the form of sugar confectionery.

(9) Pastes based on sugar and containing little or no added fat and suitable for transformation directly into sugar confectionery of this heading, but also used as a filling for products of this or other headings, for example :

The heading excludes:

(a) Liquorice extract (not put up as confectionery) containing 10 % or less by weight of sucrose (heading 13.02).

(b) Sugar preparations containing cocoa (heading 18.06). (For this purpose cocoa butter is not regarded as cocoa.)

(c) Sweetened food preparations such as vegetables, fruit, fruit peel, etc., preserved by sugar (heading 20.06) and jams, fruit jellies, etc. (heading 20.07).

(d) Sweets, gums and the like (for diabetics, in particular) containing synthetic sweetening agents (e.g., sorbitol) instead of sugar; pastes based on sugar, containing added fat in a relatively large proportion and, sometimes, milk or nuts, not suitable for transformation directly into sugar confectionery (heading 21.06).

(e) Medicaments of Chapter 30.

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