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 Indonesia Brunei ASEAN Philippines 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, calculated on the dry matter 10% 　 8.5% 4.3% Free Free 　 Free Free Free Free Free Free Free 　 KG
1702.19 000 Other 10% 　 8.5% 4.3% Free Free 　 Free Free 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 　 　 　 　 　 　 　 21.3% 　 　 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 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 　 　 　 　 　 　 　 29.8% 　 　 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 1.5% 　 1.0% 1.5% 1.9% 2.0% 2.3% 2.3% Free 　 KG
　 420 (2)Other 25% 　 21.3% 　 Free 　 　 　 　 　 　 　 21.3% 　 　 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 8.7% 　 7.6% 8.7% 8.7% 9.8% 9.8% 9.8% 9.0% 　 KG
　 523 (b)Maltose 25% 　 21.3% 　 Free 　 　 　 　 　 　 　 21.3% 　 　 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 1.5% 　 1.0% 1.5% 1.9% 2.0% 2.3% 2.5% Free 　 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 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 　 　 　 　 For the Pooled Qouta  7.65 yen/kg 　 　 　 　 　 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 1.5% 　 1.0% 1.5% 1.9% 2.0% 2.0% 2.5% 2.0% 　 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 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 　 　 　 　 　 　 　 24% 　 　 KG
1704.90 　 Other 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Liquorice extract, not put up as confectionery Free 　 (Free) 　 　 Free Free Free Free Free Free Free Free Free 　 KG
　 　 2 Other 35% 　 25% 　 Free 　 　 　 　 　 　 　 25% 　 　 　
　 210 - Candies 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　 KG
　 220 - Caramels 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　 KG
　 230 - White chocolate 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　 KG
　 290 - Other 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　 KG