CHAPTER 17 · LEGAL NOTES
Chapter 17
The 142 legal notes below govern classification under Chapter 17. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: This chapter does not cover: (a) Sugar confectionery containing cocoa (heading 1806); (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or (c) Medicaments or other products of chapter 30.
Additional U.S. notes
Note 1
Additional U.S. Note 1: The term "degree"as used in the"Rates of Duty" columns of this chapter means sugar degree as determined by a polarimetric test.
Note 10
Additional U.S. Note 10: Heading 1703 does not include products derived from sugar cane or sugar beet and containing soluble non-sugar solids (excluding any foreign substance that may have been added or developed in the product) equal to 6 percent or less by weight of the total soluble solids.
Note 11
Additional U.S. Note 11: For the purposes of subheading 1704.90.25, "cough drops" must contain a minimum of 5 mg per dose of menthol, of eucalyptol, or of a combination of menthol and eucalyptol.
Note 2
Additional U.S. Note 2: For the purposes of this schedule, the term "articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17" means articles containing over 65 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed with other ingredients, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported.
Note 3
Additional U.S. Note 3: For the purposes of this schedule, the term "articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17" means articles containing over 10 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed with other ingredients, except (a) articles not principally of crystalline structure or not in dry amorphous form, the foregoing that are prepared for marketing to the ultimate consumer in the identical form and package in which imported; (b) blended syrups containing sugars derived from sugar cane or sugar beets, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported;
Note 4
Additional U.S. Note 4: For the purposes of this schedule, the term "blended syrups described in additional U.S. note 4 to chapter 17" means blended syrups containing sugars derived from sugar cane or sugar beets, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported.
Note 5
Additional U.S. Note 5: (a) (i) The aggregate quantity of raw cane sugar entered, or withdrawn from warehouse for consumption, under subheading
Note 6
Additional U.S. Note 6: Raw cane sugar classifiable in subheading 1701.13.20 and 1701.14.20 shall be entered only to be used for the production (other than by distillation) of polyhydric alcohols, except polyhydric alcohols for use as a substitute for sugar in human food consumption, or to be refined and reexported in refined form or in sugar-containing products, or to be substituted for domestically produced raw cane sugar that has been or will be exported. The Secretary of Agriculture may issue licenses for such entries and may promulgate such regulations (including any terms, conditions, certifications, bonds, civil penalties, or other limitations) as are appropriate to ensure that sugar entered under subheading 1701.13.20 and 1701.14.20 is used only for such purposes.
Note 7
Additional U.S. Note 7: The aggregate quantity of articles containing over 65 percent by dry weight of sugars described in additional U.S. note 2 to chapter 17, entered under subheadings 1701.91.44, 1702.90.64, 1704.90.64, 1806.10.24, 1806.10.45, 1806.20.71, 1806.90.45,
Note 8
Additional U.S. Note 8: The aggregate quantity of articles containing over 10 percent by dry weight of sugars described in additional U.S. note 3 to chapter 17, entered under subheadings 1701.91.54, 1704.90.74, 1806.20.75, 1806.20.95, 1806.90.55, 1901.10.74, 1901.90.69,
Note 9
Additional U.S. Note 9: The aggregate quantity of blended syrups described in additional U.S. note 4 to chapter 17, the foregoing goods entered under subheadings 1702.20.24, 1702.30.24, 1702.40.24, 1702.60.24, 1702.90.54, 1806.20.91, 1806.90.35, 2101.12.34, 2101.20.34,
Statistical notes
Note 0
Statistical Note 0: 0622005¢ /kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 0622005¢ /kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 0622005¢ /kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 943854¢/kg1/ Described in additional U.S. note 5 to this chapter
Note 0
Statistical Note 0: 0622005¢ /kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 943854¢/kg1/ Other sugar to be used for the production (other than by distillation) of polyhydric alcohols, except polyhydric alcohols for use as a substitute for sugar in human food consumption, or to be refined and re-exported in refined form or in sugar-containing products, or to be substituted for domestically produced raw cane sugar that has been or will be
Note 0
Statistical Note 0: 0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 943854¢/kg1/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Cane or beet sugar and chemically pure sucrose, in solid form: 1701 Raw sugar not containing added flavoring or coloring matter: Cane sugar specified in subheading note 2 to this chapter:
Note 0
Statistical Note 0: 0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 943854¢/kg1/ Described in additional U.S. note 5 to this chapter
Note 0
Statistical Note 0: 0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 943854¢/kg1/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Cane or beet sugar and chemically pure sucrose, in solid form: 1701 Raw sugar not containing added flavoring or coloring matter:
Note 0
Statistical Note 0: 0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 0622005¢ /kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 0622005¢ /kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 0622005¢ /kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 0
Statistical Note 0: 020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than
Note 1
Statistical Note 1: For the purposes of heading 1701, the term "further processing" means performing those actions to further improve the quality of sugar by a refiner through affination or defecation, clarification and further purification by absorption or crystallization. 2 For a list of approved standards for "Certified organic", see General Statistical Note 6. Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 1701 Cane or beet sugar and chemically pure sucrose, in solid form: Raw sugar not containing added flavoring or coloring matter:
Note 2
Statistical Note 2: 2¢/kg1/ Glucose syrup: Other: 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: 1702 Glucose and glucose syrup, containing in the dry state at least 20 percent but less than 50 percent by weight of fructose, excluding invert sugar:
Note 3
Statistical Note 3: 143854¢/kg1/ Described in additional U.S. note 5 to this chapter
Note 3
Statistical Note 3: 143854¢/kg1/ Described in additional U.S. note 5 to this chapter and entered pursuant to its
Note 3
Statistical Note 3: 143854¢/kg1/ Described in additional U.S. note 5 to this chapter
Note 3
Statistical Note 3: 143854¢/kg6/ Specialty sugars: Other: 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Cane or beet sugar and chemically pure sucrose, in solid form: 1701 Other:
Note 35
Statistical Note 35: 74¢/kg6/ Specialty sugars: Other: Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: 1702 Lactose and lactose syrup: Containing by weight 99 percent or more lactose, expressed as anhydrous lactose, calculated on the dry
Note 5
Statistical Note 5: 1%1/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Cane or beet sugar and chemically pure sucrose, in solid form: 1701 Other:
Subheading notes
Note 1
Subheading Note 1: For the purposes of subheadings 1701.12, 1701.13 and 1701.14, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degrees.
Note 2
Subheading Note 2: Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.
footnote
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Report liters of dried molasses on the basis of 0.72 kg/liter.
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See 9903.88.15.
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Report liters of dried molasses on the basis of 0.72 kg/liter.
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See 9903.88.15.
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Report liters of dried molasses on the basis of 0.72 kg/liter.
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Report liters of dried molasses on the basis of 0.72 kg/liter.
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Classify under Chapter 17 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.