THE JAGGERY IS CLASSIFIED TO COMMODITY CODE 1701119000 IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES
RULE 1, HAS BEEN USED TO CLASSIFY THE JAGGERY BY THE TERMS OF HEADING 1701 (CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM) USING RELEVANT SECTION AND CHAPTER NOTES.
RULE 5 (B) HAS BEEN USED TO INCLUDE THE PACKAGING.
RULE 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL (170111 - RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER - CANE SUGAR)
SECTION NOTES AND CHAPTER NOTES
SUBHEADING NOTE 1 TO CHAPTER 17.
FOR THE PURPOSES OF SUBHEADINGS 1701 11 AND 1701 12, 'RAW SUGAR' MEANS SUGAR WHOSE CONTENT OF SUCROSE BY WEIGHT, IN THE DRY STATE, CORRESPONDS TO A POLARIMETER READING OF LESS THAN 99.5°.
HARMONISED SYSTEM EXPLANATORY NOTES
RAW OR CRUDE CANE OR BEET SUGARS OCCUR IN THE FORM OF BROWN CRYSTALS OR OTHER SOLID FORMS, THE COLOUR BEING DUE TO THE PRESENCE OF IMPURITIES. THEIR SUCROSE CONTENT BY WEIGHT, IN THE DRY STATE, CORRESPONDS TO A POLARIMETER READING OF LESS THAN 99.5° (SEE SUBHEADING NOTE 1). THEY ARE GENERALLY DESTINED FOR PROCESSING INTO REFINED SUGAR PRODUCTS. RAW SUGAR MAY, HOWEVER, BE OF SUCH A HIGH DEGREE OF PURITY THAT IT IS SUITABLE FOR HUMAN CONSUMPTION WITHOUT REFINING.
COMBINED NOMENCLATURE EXPLANATORY NOTES
17011110 TO 17011290
RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER
SEE SUBHEADING NOTE 1 TO THIS CHAPTER. THESE SUBHEADINGS INCLUDE: 1. CERTAIN WHITE UNREFINED SUGARS; 2. BROWN SUGARS WITH A LOW DEGREE OF POLARIZATION, OBTAINED FROM THE SECOND AND THIRD STRIKES IN THE SUGAR MANUFACTURING PROCESS AND RANGING IN COLOUR FROM YELLOW TO DARK BROWN AS A RESULT MAINLY OF THE MOLASSES THEY CONTAIN, HAVING A SUCROSE CONTENT GENERALLY BETWEEN 85 AND 98 % BY WEIGHT; 3. LESS PURE SUGARS RESULTING FROM THE REFINING PROCESS OR FROM THE MANUFACTURE OF SUGAR CANDY, E.G., FOURTHS, PIECES AND BROWN SUGARS.