| Tariff Classification |
| section 04 | Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body |
| chapter 17 | Sugars and sugar confectionery |
| 17.01 | Cane or beet sugar and chemically pure sucrose, in solid form: |
| －Raw sugar not containing added flavouring or colouring matter: |
| 1701.12 | －－Beet sugar |
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