Analysis
Subheading 1703.90 covers other, within heading 1703. 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 2 US tariff lines below it are national.
The US splits it as follows: 1703.90.30 for imported for (a) the commercial extraction of sugar or (b) human… (0.35¢/liter) and 1703.90.50 for other: other (0.01¢/kg of total sugars).
2 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.
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.
Goods only reach 1703.90 once they fall within heading 1703 (molasses resulting from the extraction or refining of sugar). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |