Molasses; resulting from the extraction or refining of sugar
6-digit subheadings (2)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Chapter 17 classification notes
Sugar faces extensive tariff-rate quotas (US) and safeguard mechanisms (EU). Quota-licensed imports pay duty well below market price; over-quota rates are prohibitive.
Frequent misclassification in this chapter
Chocolate confectionery: Chapter 18 (cocoa). Sugar-free gum and sweeteners: still 1704.10 for gum, 2106 for aspartame-based sugar-free powders.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database