Under US tariff schedules, raw sugar is generally defined as sugar with a polarimetric reading below 99.5 degrees. Sugar at or above that threshold is classified as refined. Importers should obtain a certificate of analysis confirming the pol reading from the foreign mill, as misclassification between raw and refined can result in significant duty differences.

The US sugar TRQ allocates specific import volumes to individual countries at a preferential in-quota duty rate. Once a country's allocation is filled, additional shipments face over-quota duties that can make imports commercially unviable. Importers must track quota fill rates through USDA and USTR announcements and coordinate shipment timing accordingly to avoid over-quota duty exposure.