The US administers an annual TRQ for sugar that allows a set volume to enter at a lower in-quota duty rate; imports above that volume face a substantially higher over-quota rate. Quota allocations are country-specific and administered by USDA. Importers must obtain a valid import license and ensure their shipment falls within the allocated quota to benefit from the in-quota rate.

Raw sugar (170112–170114) is defined by its polarimetric reading — typically below 99.5° — and retains molasses content. Refined sugar (170191, 170199) has been processed to remove impurities and typically reads 99.5° or above. The presence of added flavoring or coloring further separates 170191 from the plain refined sugar of 170199.