1703.10.30

Analysis

HTS 1703.10.30 covers imported for (a) the commercial extraction of sugar or (b) human consumption under heading 1703 (molasses resulting from the extraction or refining of sugar).

The general rate is 0.35¢/liter, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 0.35¢/liter. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

The other lines in the same group are 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)…, 0.35¢/liter) and 1703.90.50 (other: other, 0.01¢/kg of total sugars).

Census statistics map these goods to NAICS 31131 (Sugar Manufacturing), an industry of 83 US establishments employing 14,778 people. That is the industry code a US manufacturer of the same product would normally use.