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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 11

Print

Products of the milling industry; malt; starches; inulin; wheat gluten


Notes:

1. This Chapter does not cover :

(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);

(b) prepared flours, groats, meals or starches of heading 1901;

(c) corn flakes or other products of heading 1904;

(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

(e) pharmaceutical products (Chapter 30); or

(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product :

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and

(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column (3).

Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

(B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading 1103 or 1104.

Cereal

Starch content

Ash content

Rate of passage through a sieve with an aperture of

 

 

 

315 micrometres (microns)

500 micrometres (microns)

(1)

(2)

(3)

(4)

(5)

Wheat and rye

45%

2.5%

80%

-

Barley

45%

3%

80%

-

Oats

45%

5%

80%

-

Maize (corn) and grain soghum

45%

2%

-

90%

Rice

45%

1.6%

80%

-

Buckwheat

45%

4%

80%

-
 

3. For the purposes of heading 1103, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which :

(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

1101

Wheat or meslin flour

1102

Cereal flours other than that of wheat or meslin

1103

Cereal groats, meal and pellets

1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground

1105

Flour, meal, powder , flakes, granules and pellets of potatoes

1106

Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8

1107

Malt, whether or not roasted

1108

Starches ; inulin

1109

Wheat gluten , whether or not dried

24
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