General Note 15 Raw Cane Sugar from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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