- Section 04
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PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
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17
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Chapter notes
1. This Chapter does not cover:
(a) Sugar confectionery containing cocoa (heading 18.06);
(b) Chemically pure sugars (other than sucrose, lactose,
maltose, glucose and fructose) or other products of
heading 2940.00.00; or
(c) Medicaments or other products of Chapter 30.
Subheading Note.
1. For the purposes of subheadings 1701.11.00 and
1701.12.00 "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.