Analysis
HTS 1703.90.50 covers other: other under heading 1703 (molasses resulting from the extraction or refining of sugar).
The general rate is 0.01¢/kg of total sugars, 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 0.01¢/kg of total sugars. 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 1703.10.30 (imported for (a) the commercial extraction of sugar or (b)…, 0.35¢/liter), 1703.10.50 (cane molasses: other, 0.01¢/kg of total sugars) and 1703.90.30 (imported for (a) the commercial extraction of sugar or (b)…, 0.35¢/liter).
Census statistics map these goods to NAICS 31131 (Sugar Manufacturing), an industry of 83 US establishments employing 14,778 people, the industry a domestic producer of these goods reports under.
Neighbouring 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 |