Section IV · Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body
Chapter 17: Sugars and sugar confectionery
Chapter 17 of the Harmonized System has 4 four-digit headings, from 17.01 to 17.04. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 17
| Heading | Description |
|---|---|
| 17.01 | Cane or beet sugar and chemically pure sucrose, in solid form |
| 17.02 | 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 |
| 17.03 | Molasses resulting from the extraction or refining of sugar |
| 17.04 | Sugar confectionery (including white chocolate), not containing cocoa |
Classifying goods in chapter 17
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 17 in the UK Trade Tariff, the EU TARIC and the US HTS.