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 Other Icing sugar, being pure refined...content less than 96.5% and the....agent. 17 01 99 30 Other Icing sugar, being pure refined...content less than 96.5% and the....agent. Commodity Code Description 17 01 99 30 000 Other Icing sugar, being pure refined...content less than 96.5% and the....agent.