Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 17 Sugars and sugar confectionery 17 01 Cane or beet sugar and chemically pure sucrose, in solid form 17 01 99 Icing sugar, being pure refined or white sugar....content greater than 96.5%. 17 01 99 20 Icing sugar, being pure refined or white sugar....content greater than 96.5%. Commodity Code Description 17 01 99 20 000 Icing sugar, being pure refined or white sugar....content greater than 96.5%.