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Chapter 17 - Sugars and confectionery

Non-preferential origin - Section (Prepared foodstuffs; beverages, spirits; tobacco)

6 rules6 bindingSection

HS4 headings in this chapter(4)

1701Cane or beet sugar and chemically pure sucrose, in solid form

Tariff shift

1702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

Split heading

1703Molasses resulting from the extraction or refining of sugar

Tariff shift

1704Sugar confectionery (including white chocolate), not containing cocoa

Tariff shift

Notes and residual rules

Residual rule

Residual rule (mixtures)

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. 3. When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. Chapter residual rule: Where the country of origin cannot be determined by application of the primar y rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the m aterials originated, as determined on the basis of the weight of the materials.

Chapter note

Chapter residual rule applicable to mixtures: 1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. 3. When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Residual rule

Chapter residual rule: Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

Binding rules (Annex 22-01)

Tariff shift

Cane or beet sugar and chemically pure sucrose, in solid form

Origin rule

CCchange of chapter (2 digits)

Split heading

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel