Quota Substitution Raw Cane Sugar for Export Offset from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Pair import license with specific domestic export documentation for substitution accounting
• Track raw value equivalence using Treasury conversion factors for quota compliance