Quota Substitution Raw Cane Sugar for Export Offset from China
Raw cane sugar imported to substitute for equivalent domestically produced sugar scheduled for export, maintaining U.S. sugar balance. Meets subheading note 2 with 82° polarimeter reading and natural crystal structure; tracked via USDA substitution certificates. Not for domestic processing or polyol production.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Pair import license with specific domestic export documentation for substitution accounting
• Track raw value equivalence using Treasury conversion factors for quota compliance