US customs classification turns on polarimetric degree (pol): sugars below a specified pol reading are generally classified as raw, while those at or above the threshold are treated as refined. This distinction directly affects which TRQ applies and the applicable duty rate, so laboratory certification of pol content is standard practice for sugar importers.

USDA's Foreign Agricultural Service publishes annual country-by-country TRQ allocations for raw cane sugar. Importers must obtain a valid license from the exporting country's government and present it to CBP at entry; shipments without a matching license are assessed the above-quota duty rate regardless of volume.