3903-08 Sugar refining; molasses and syrup, N.O.C.: Manufacturing

Applies to:

• Businesses processing (milling) sugar cane and sugar beets into various forms of powdered and granulated sugar;

• Businesses manufacturing molasses and sugar syrups not covered by another classification (N.O.C.).

Work activities include, but are not limited to:

• Receiving sugar cane or sugar beets directly from growers or dealers;

• Crushing or rolling sugar cane to obtain the juice;

• Washing, slicing, and cooking sugar beets to obtain the juice;

• Evaporating the juice to produce a crystallized substance;

• Further processing to produce the final product.

Products manufactured include, but are not limited to:

• Brown sugar;

• Granular sugar;

• Molasses;

• Sugar syrups;

• White powdered sugar.

Exclusions:

• Manufacturing of fruit syrup, juice, cider, jam, or jelly is classified in 3902.

[Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 24-23-081, s 296-17A-3903, filed 11/19/24, effective 1/1/25. WSR 07-01-014, recodified as § 296-17A-3903, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 98-18-042, § 296-17-616, filed 8/28/98, effective 10/1/98; WSR 85-24-032 (Order 85-33), § 296-17-616, filed 11/27/85, effective 1/1/86; Order 73-22, § 296-17-616, filed 11/9/73, effective 1/1/74.]

PDFWAC 296-17A-3903

Classification 3903.