General Note 15 Raw Cane Sugar from China
Raw cane sugar in solid form entered under General Note 15 provisions, with sucrose polarization of 99 degrees or more but under 99.5 degrees. This subheading supports tariff-rate quota imports for domestic supply needs, excluding specialty or refined sugars. Purity specs prevent reclassification as other products.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Secure certificate of eligibility from USTR-allocated suppliers; test for exact polarization to avoid disputes
• Common issue: failing to adjust raw value for polarization under 100° per note formulas