Heading 1703

Molasses resulting from the extraction or refining of sugar

4 declarable lines

Heading 1703 covers molasses that is left over from extracting or refining sugar, whether from cane, beet or other sources. The heading splits first by source into cane molasses (1703.10) and other molasses (1703.90), then by end use: molasses imported for commercial sugar extraction or for human consumption pays a per-liter rate, while all other molasses pays a rate based on total sugar content. Products that are refined sugars, syrups with added flavoring, or sugar confectionery are classified outside this heading.

Products in this heading

Blackstrap molasses packed in retail jars for baking
Unsulphured cane molasses sold as an ingredient for gingerbread and sauces
Bulk cane molasses shipped to a sugar refinery for further sugar recovery
Beet molasses from sugar beet processing sold in drums
Molasses sold in bulk to distilleries for fermentation
Molasses used as a feed ingredient in livestock rations
Cane molasses imported for human consumption in food manufacturing

How to choose the right subheading

Source of the molasses: cane molasses goes to 1703.10, all other molasses to 1703.90.
End use: whether it is imported for commercial sugar extraction or for human consumption, or for another use.
Unit of duty: per-liter lines apply to the extraction and human consumption uses, per-kilogram-of-sugars lines apply to all other uses.
Physical form and packing do not change the heading; the source and stated use drive the line.

Often confused with

Refined cane or beet sugar in solid form
Solid sugar and chemically pure sucrose are classified in 1701, not as molasses.
Heading 1701
Caramel, glucose syrups and other sugar syrups without added flavoring
These are separate sugar products covered by 1702 rather than the molasses of 1703.
Heading 1702
Molasses candy and other sugar confectionery
Once molasses is made into confectionery, the goods fall in 1704.
Heading 1704
Table syrup blends with added flavoring or coloring
Added flavoring or coloring takes the product out of 1703 into food preparations.
Heading 2106

Frequently asked questions

What is the HTS code for cane molasses imported for human consumption?

It is 1703.10.30.00, which covers cane molasses imported for the commercial extraction of sugar or for human consumption. The general (MFN) rate is 0.35 cents per liter.

What is the duty on molasses that is not for sugar extraction or human consumption?

Other molasses of 1703.90.50.00 has a general (MFN) rate of 0.01 cents per kg of total sugars. Cane molasses for other uses is 1703.10.50.00 at the same 0.01 cents per kg of total sugars rate.

How do I classify a shipment of molasses?

Start in heading 1703 and decide the source: cane molasses is 1703.10 and other molasses is 1703.90. Then apply the end use, using 1703.90.30.00 at a general (MFN) rate of 0.35 cents per liter for molasses imported for commercial sugar extraction or human consumption.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.