1701.13.05.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions 🖩

This HTS classification, 1701.13.05.00, pertains to raw cane sugar that does not contain added flavoring or coloring matter, specifically as defined by general note 15 of the Harmonized Tariff Schedule. This sugar is typically characterized by its unrefined state, often appearing as coarse crystals with impurities that give it a brown or yellowish hue, and a molasses content. It is intended for specific trade provisions outlined in the tariff schedule, indicating a particular import or export scenario.

It is crucial to distinguish this classification from its siblings. Unlike 1701.13.10.00, this category does not require the sugar to be described by additional U.S. note 5 or meet specific entry provisions related to that note. Furthermore, it differs from 1701.13.20.00 as it is not designated for direct use in the production of polyhydric alcohols or for specific refining and re-export scenarios, nor is it intended to substitute for domestically produced raw cane sugar destined for export. The "Other" category, 1701.13.50.00, is a residual classification for raw cane sugar not meeting the specific criteria of the preceding subheadings.

As this is a leaf node in the tariff schedule, there are no further subcategories. Classification at this level is determined by the specific conditions and provisions outlined in general note 15 and the overall structure of heading 1701, focusing on the raw, unflavored, and uncolored nature of the cane sugar. Therefore, importers and exporters must carefully review the conditions of entry and the physical characteristics of the sugar to ensure accurate classification under 1701.13.05.00.