1703.90.30.00 - Imported for (a) the commercial extraction of sugar or (b) human consumption

This HTS category, 1703.90.30.00, specifically addresses molasses that is not derived from the extraction of sugar in a way that requires further refining for its primary purpose. The key defining characteristic for inclusion here is the intended use: either for the direct commercial extraction of sugar (implying a certain purity or processing stage that facilitates this) or for direct human consumption. This classification is concerned with molasses that has reached a state suitable for these specific end-uses without needing further significant refining processes that might place it in other categories.

This classification is distinguished from its sibling category, 1703.90.50.00 "Other," by the explicit designation of its intended end-use. While 1703.90.50.00 would likely encompass molasses for other purposes not specifically enumerated, such as animal feed or industrial applications not directly related to sugar extraction or human consumption, this node is reserved for those with the stated purposes of sugar extraction or direct human consumption. The critical differentiator lies in the specified functional destiny of the molasses.

As this is a leaf node, there are no further subcategories to introduce. The classification is definitive at this level, based on the nature of the molasses and its intended commercial application as either a precursor for sugar production or as an ingredient for human consumption. Classification professionals should focus on verifying the importer's declaration regarding the intended use to ensure accurate application of this specific tariff line.