Analysis
Heading 1703 of the Harmonized Tariff Schedule covers molasses resulting from the extraction or refining of sugar. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
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.
The largest subheadings are 1703.10 (cane molasses, 2 lines) and 1703.90 (other, 2 lines).
By Census's concordance, most of its statistical lines are made by Sugar Manufacturing (31131). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1703.10.30 | Imported for (a) the commercial extraction of sugar or (b) human consumption | 0.35¢/liter |
| 1703.10.50 | Cane molasses: other | 0.01¢/kg of total sugars |
| 1703.90.30 | Imported for (a) the commercial extraction of sugar or (b) human consumption | 0.35¢/liter |
| 1703.90.50 | Other: other | 0.01¢/kg of total sugars |