Quota Substitution Raw Cane Sugar for Export Offset from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Pair import license with specific domestic export documentation for substitution accounting
• Track raw value equivalence using Treasury conversion factors for quota compliance