SECTION IV   PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 17   Sugars and sugar confectionery.
Statistical code Description Tariff rate Tariff rate (EPA) Unit
H.S. code   General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand I II
17.01   Cane or beet sugar and chemically pure sucrose, in solid form                        
    Raw sugar not containing added flavouring or colouring matter                        
1701.11   Cane sugar                        
    1 Whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 98.5゜                        
  190 (1)Sugar centrifugal Free   **(71.80 yen/kg)                 MT
  110 (2)Other 41.50 yen/kg   35.30 yen/kg   Free             MT
  200 2 Other 21.50 yen/kg   **(103.10 yen/kg)                 MT
1701.12   Beet sugar                        
  100 1 Whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 98.5゜ Free   **(71.80 yen/kg)                 MT
  200 2 Other 21.50 yen/kg   **(103.10 yen/kg)                 MT
    Other                        
1701.91 000 Containing added flavouring or colouring matter (63.50 yen/kg) 39.98 yen/kg **(106.20 yen/kg)                 KG
1701.99   Other                        
  100 1 Rock candy, cube sugar, loaf sugar and similar sugar (63.50 yen/kg) 39.98 yen/kg **(106.20 yen/kg)                 MT
  200 2 Other 21.50 yen/kg   **(103.10 yen/kg)                 MT
17.02   Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form, sugar syrups not containing added flavouring or colouring matter, artificial honey, whether or not mixed with natural honey, caramel                        
    Lactose and lactose syrup                        
1702.11 000 Containing by weight 99% or more lactose, expressed as anhydrous lactose, honey, caramel 10%   8.5% 4.3% Free Free   Free Free Free   KG
1702.19 000 Other 10%   8.5% 4.3% Free Free   Free Free Free   KG
1702.20   Maple sugar and maple syrup                        
  100 1 Maple sugar 41.50 yen/kg   20.80 yen/kg   Free             KG
  200 2 Maple syrup 35% or 27 yen/kg, whichever is the greater   17.5% or 13.50 yen/kg, whichever is the greater   Free             KG
1702.30   Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose                        
  100 1 Containing added flavouring or colouring matter 35% or 27 yen/kg, whichever is the greater   29.8% or 23 yen/kg, whichever is the greater   Free             KG
    2 Other                        
  210 (1)Containing added sugaer 50% or 25 yen/kg, whichever is the greater   **(85.7% or 60.90 yen/kg, whichever is the greater)                 KG
    (2)Other                        
  221 A Refined 25%   21.3%   Free             KG
  229 B Other 50% or 25 yen/kg, whichever is the greater   (50% or 25 yen/kg, whichever is the greater)   Free             KG
1702.40   Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar                        
  100 1 Containing added flavouring or colouring matter 35% or 27 yen/kg, whichever is the greater   29.8% or 23 yen/kg, whichever is the greater   Free             KG
    2 Other 50% or 25 yen/kg, whichever is the greater                      
  210 - Containing added sugar     **(78.5% or 53.70 yen/kg, whichever is the greater)                 KG
  220 - Other     (50% or 25 yen/kg, whichever is the greater)   Free             KG
1702.50 000 Chemically pure fructose 9%   (9%) Free   Free   Free Free Free   KG
1702.60   Other fructose and fructose syrup, containing in the dry state more than 50% by weight fructose, excluding invert sugar                        
  100 1 Containing added flavouring or colouring matter 35% or 27 yen/kg, whichever is the greater   29.8% or 23 yen/kg, whichever is the greater   Free             KG
    2 Other 50% or 25 yen/kg, whichever is the greater                      
  210 - Containing added sugar     **(85.7% or 60.90 yen/kg, whichever is the greater)                 KG
  220 - Other     (50% or 25 yen/kg, whichever is the greater)   Free             KG
1702.90   Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose                        
    1 Sugar 35%                      
  110 - Sugar centrifugal   24.5% **(61.9%)                 KG
  190 - Other     29.8%   Free             KG
    2 Sugar syrup 35% or 27 yen/kg, whichever is the greater                      
  211 - Of sugar centrifugal   24.6% or 13.30 yen/kg, whichever is the greater **(35.4% or 47 yen/kg, whichever is the greater)                 KG
  219 - Other     29.8% or 23 yen/kg, whichever is the greater   Free             KG
    3 Artificial honey and Caramel 50% or 25 yen/kg, whichever is the greater   (50% or 25 yen/kg, whichever is the greater)   Free              
  290 - Artificial honey                       KG
  300 - Caramel                       KG
    4 Hi-test-molasses                        
  410 (1)Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5'-ribonucleotide and its salts and other products stipulated by a cabinet order # 5%   3%   Free 2.5%   2.0% 2.5% 2.6%   KG
  420 (2)Other 25%   21.3%   Free             KG
    5 Other                        
  510 (1)Containing added flavouring or colouring matter 35% or 27 yen/kg, whichever is the greater   29.8% or 23 yen/kg, whichever is the greater   Free             KG
    (2)Other                        
  521 A Containing added sugar 50% or 25 yen/kg, whichever is the greater   **(114.2% or 89.50 yen/kg, whichever is the greater)                 KG
    B Other                        
  522 (a)Sorbose 20%   12%   Free 10.9%   9.8% 10.9% 10.9%   KG
  523 (b)Maltose 25%   21.3%   Free             KG
  529 (c)Other 50% or 25 yen/kg, whichever is the greater   (50% or 25 yen/kg, whichever is the greater)   Free             KG
17.03   Molasses resulting from the extraction or refining of sugar                        
1703.10   Cane molasses                        
  020 1 Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5'-ribonucleotide and its salts and other products stipulated by a cabinet order # 5%   3%   Free 2.5%   2.0% 2.5% 2.6%   MT
    2 Other 18 yen/kg                      
  010 - For feeding purposes
   Note, The imorts under this item are to be used as materials for fodder and feeds under the supervision of the Customs
    Free   Free Free Free Free Free Free   MT
    - Other     15.30 yen/kg                  
  091 -- For the quantity (quota) stipulated by a cabinet order on the molasses of this subheading 2 and subheading 1703.90-2, in consideration of demand sugar cane, etc. used for manufacturing alcohol and other relevant conditions (in this heading reffered to as "the Pooled Quota″)   # Free                   MT
  099 -- Other         Free             MT
1703.90   Other                        
  020 1 Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5'-ribonucleotide and its salts and other products stipulated by a cabinet order # 5%   3%   Free 2.5%   2.0% 2.5% 2.6%   MT
    2 Other 18 yen/kg                      
  010 - For feeding purposes
   Note, The imports under this item are to be used as materials for fodder and feeds under the supervision of the Customs
    Free   Free Free Free Free Free Free   MT
    - Other     15.30 yen/kg                  
  091 -- Intended for manufacturing alcohol, for the Pooled Quota   # Free                   MT
  099 -- Other         Free             MT
17.04   Sugar confectionery (including white chocolate), not containing cocoa                        
1704.10 000 Chewing gum, whether or not sugarcoated 30%   24%   Free             KG
1704.90   Other                        
  100 1 Liquorice extract, not put up as confectionery Free   (Free)     Free Free Free Free Free   KG
    2 Other 35%   25%   Free              
  210 - Candies                       KG
  220 - Caramels                       KG
  230 - White chocolate                       KG
  290 - Other                       KG