To amend the Harmonized Tariff Schedule of the United States to prevent circumvention of the sugar tariff-rate quotas.

Amends the Harmonized Tariff Schedule of the United States, with respect to sugars, syrups, and molasses (excluding cane or beet sugar) that are entered, or withdrawn from warehouse for consumption during any fiscal year under certain quantitative import restrictions (tariff-rate quotas), to establish a duty on such articles and other articles if they are subsequently used for the commercial extraction or production of sugar for human consumption, or such articles are used in any manner that circumvent any quota imposed under the Schedule.