1702 90 950 0 — Sugars in solid form, incl. invert sugar, and sugar and sugar syrup blends containing in the dry state 50% by weight of fructose, not containing added flavouring or colouring matter (excl. cane or beet sugar, chemically pure sucrose and maltose, lactose, maple sugar, glucose, fructose, maltodextrine, and syrups thereof, isoglucose, inulin syrup and caramel)

1702 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 syrup of lactose:

1702 11 – – Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter 1702 19 – – Other 1702 20 – Maple sugar and maple syrup 1702 30 – Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose 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 1702 50 – Chemically pure fructose 1702 60 – Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar 1702 90 – Other, including invert sugar and other sugars and sugar syrups containing in the dry state 50 % by weight of fructose

This heading covers other sugars in the solid state, sugar syrups and artificial honey and caramel cooler. (A) Other Saharas This includes sugars other than sugars of heading 1701 or chemically pure sugars of heading 2940, in solid form (including powdered sugar) containing or not containing flavoring or coloring additives. Basic sugars of this heading: (1) Lactose (C12H22O11), also known as milk sugar, occurs in milk and is produced industrially from whey. This heading covers both technical and chemically pure lactose. Such products should contain more than 95 wt.% of lactose, expressed as anhydrous lactate of ose in terms of dry matter. Recalculation to dry matter is necessary to turn off both free and crystallization water. Products obtained from whey and containing 95 wt.% or less of lactose expressed as anhydrous lactose in terms of dry matter are excluded (generally heading 0404). Commercial lactose after purification is a white sweetish crystalline powder. Chemically pure lacto, including anhydrous or hydrated, occurs in the form of solid colorless crystals that absorb odors. Lactose is widely used together with milk for the preparation of baby food; it is also used in the confectionery industry, in the manufacture of mastering jams or in pharmacy. (2) Invert sugar, the main component of natural honey. Industrially, it is obtained by hydrolysis of refined sucrose solutions. It consists of equal parts by weight of glucose and fructose. It can be presented in the form of a viscous syrup (see paragraph (B)). Invert sugar is used in fa macy, bakery, manufacture of fruit preservs and artificial honey and in the brewing industry. (3) Glucose naturally occurs in fruits and honey. Equally with fructose, glucose forms an invert sugar. This heading includes dextrose (chemically pure glucose) and technical glucose.

Dextrose (C 6H12O6) is a white crystalline powder. It is used in the food and pharmaceutical industry. Technical glucose is obtained by hydrolysis of starch with acids and/or fe rments. It always contains, in addition to dextrose, different amounts of di-, three- and other polysaccharides (maltose, maltotriosis, etc.). The content of reducing saha ra, expressed as dextrose in terms of dry matter, not less than 20%. Usually it is a colorless, more or less viscous liquid (with glucose iraup, see paragraph (B)) or pieces, or briquettes (glucose aggregates), or amorphous powder. It is used mainly in the food and brewing industry, in tobacco fermentation and in pharmacy. (4) Fructose (C6H12O6) is present in large quantities, together with glucose, in sweet fruits and honey. In industry, it is obtained from technical glucose (for example, corn syrup), from sucrose or hydrolysis of inulin - a substance contained mainly in the tubers of dahlia and Jerusalem artichoke. It occurs in the ide of whitish crystalline powder or viscous syrup (see point (B)); sweeter than ordinary sugar (sucrose) and especially suitable for diabetics. This heading covers both technical and chemically pure fructose. (5) Sucrose sugars are obtained from sources other than sugar beet and sugar cane. The most important is maple sugar, derived from the juice of various maple species, mainly Acer saccharum and Acer nigrum, which originate mainly in Canada and the northeastern United States. The juice is concentrated and crystallized in an unpeeled form in order to preserve some of the components that give sugar an exquisite taste. It is also available in the form of syrup (see paragraph (B)). Other sucrose syrups (see paragraph (B)) are obtained from sugar sorghum (Sorghum vulgare var. saccharatum), carob fruits, some palms, etc. (6) Maltodextrin (or dextrimaltose), are obtained in the same way as technical glucose. They contain maltose and polysaccharides in various proportions. However, they are less hydrolyzed and therefore have a lower rye content of reducing sugar than technical glucose. This heading covers these products containing a reduction sugar, expressed as dextrose in terms of dry matter, more than 10% (but less than 20%). Products containing a reduction sugar of not more than 10% are classified in heading 3505. Maltodextrin are usually in the form of a white powder, but are sold in the form of a syrup (see paragraph (B)). They are used mainly in the production of baby food and low-calorie dietary products in, as a filler for flavor additives and food dyes and in the pharmaceutical industry as a carrier. (7) Maltose (C12H22O11), in industry, is obtained by hydrolysis of starch with malt diastase and released as white crystalline powder. It is used in the brewing industry. This heading covers both technical and chemically pure maltose. This includes syrups of all sugars (including lactose syrups and aqueous solutions other than aqueous solutions of chemically pure sugars of heading 2940), provided that they do not contain flavouring or colouring substances (see the Explanatory Note to t heading 2106). In addition to the syrups mentioned above in point (A) (i.e. glucose syrup (starch),

fructose syrup, maltodextrin syrup, invert sugar syrup and sucrose syrup, this heading includes: (1) Simple syrups obtained by dissolving sugars of this group in water. (2) Juices and syrups obtained from the extraction of sugars from sugar beet, from achar cane, etc. They may contain as impurities pectin, protein substances, mineral salts, etc. (3) Golden syrup, table or culinary syrup containing sucrose and invert sugar. Golden syrup is prepared from syrup, which is melted in the process of purification of sugar on the ass of crystallization and separation of refined sugar, or from cane or beet sugar by inverting part of sucrose or adding invert sugar. The term "artificial honey" oz begins mixtures based on sucrose, glucose or invert sugar, usually with flavoring additives or tinted and processed in such a way as to mimic natural honey. Mixtures of natural and artificial honey are also included in this heading. (C) Caramel cooler is a non-crystallizing substance of brown color with a fragrant smell. It is either in the form of a more or less syrupy liquid, or in a solid state, usually powdered. It is obtained from sugars (usually glucose or sucrose) or molasses by more or less prolonged heating without air at a temperature of 120 – 180 °C. Depending on the production process, a number of products are obtained, ranging from caramelized sugar (or molasses) with its rather high (about 90%) sugar content in terms of dry product and ending with “dying” caramel coolers with a very low sugar content. Caramelized sugar, or molasses, is used as an aromatic additive, particularly for sweet desserts, ice cream or confectionery. Coloring caramel coolers due to a rather high degree of transformation of sugars into chalk anoidin (D) are used as dyes, for example, in the preparation of biscuit, in brewing and the production of some soft drinks.

Note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) sugar confectionery containing cocoa (heading 1806);

(b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or

(c) medicinal products or other products of Chapter 30.

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. For the purposes of subheadings 1701 12, 1701 13 and 1701 14, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5°.

2. Subheading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 1701 12 100, 1701 12 900, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 90, the term “raw sugar” means sugar without flavouring or coloring or any other additives in which the dry sucrose content is less than 99.5 wt.% when determined by the polarimetric method.

2. For the purposes of subheading 1701 99 100, the term “white sugar” means a sugar without flavours or colourings or any other additives in which the dry sucrose content is 99.5 % or more when determined by the polarimetric method.

3. For the purposes of subheadings 1702 30 100 0, 1702 40 100 0, 1702 60 100 0 and 1702 90 300 0, the term isoglucose means a product derived from glucose or its polymers and containing in a dry state not less than 10 % by weight of fructose.

4. "Inulin syrup" means:

(a) in subheading 1702 60 800 0 direct product of hydrolysis of inulin or oligofructose containing in the dry state more than 50 % by weight of fructose in the free state or as sucrose;

(b) in subheading 1702 90 800 0 direct product of hydrolysis of inulin or oligofructose containing in the dry state not less than 10 wt.%, but not more than 50 wt.% of fructose in the free state or in the form of sucrose.