[Code of Federal Regulations] [Title 19, Volume 2] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR151.22] [Page 190] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 151--EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE--Table of Contents Subpart B--Sugars, Sirups, and Molasses Sec. 151.22 Estimated duties on raw sugar. Estimated duties shall be taken on raw sugar, as defined in Subheading Note 1 to Chapter 17, Harmonized Tariff Schedule of the United States, on the basis of not less than 96 deg. polariscopic test unless the invoice shows that the sugar is of a lower grade than that of the ordinary commercial shipment. [T.D. 73-175, 38 FR 17470, July 2, 1973, as amended by T.D. 89-1, 53 FR 51268, Dec. 21, 1988]