Analysis
Subheading 1701.13 covers cane sugar specified in subheading note 2 to this chapter, within heading 1701. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
The US splits it as follows: 1701.13.05 for described in general note 15 of the tariff schedule and entered… (1.4606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854¢/kg), 1701.13.10 for described in additional U.S. note 5 to this chapter and entered… (1.4606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854¢/kg), 1701.13.20 for cane sugar specified in subheading note 2 to this chapter: other… (1.4606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854¢/kg) and 1701.13.50 for cane sugar specified in subheading note 2 to this chapter: other (33.87¢/kg).
4 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1701.13.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 1.4606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854¢/kg |
| 1701.13.10 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 1.4606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854¢/kg |
| 1701.13.20 | Cane sugar specified in subheading note 2 to this chapter: other sugar to be used for the production (other than by distillation) of polyhydric alcohols, except polyhydric alcohols for use as a substitute for sugar in human food consumption, or to be refined and re-exported in refined form or in sugar-containing products, or to be substituted for domestically produced raw cane sugar that has been or will be exported | 1.4606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854¢/kg |
| 1701.13.50 | Cane sugar specified in subheading note 2 to this chapter: other | 33.87¢/kg |