Chapter 11

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 09.01 or 21.01);

(b)Prepared flours, groats, meals or starches of heading 19.01;

(c)Corn flakes or other products of heading 19.04;

(d)Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;

(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 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04.

(B)Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 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.

Page 1 of 6

Otherwise, they fall in heading 11.03 or 11.04.

 

 

 

 

Rate of passage through a

 

 

 

 

sieve with an aperture of

 

 

 

 

 

Cereal

Starch

Ash

315

500 micrometres

micrometres

 

 

 

 

 

content

content

(microns)

(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 sorghum

45 %

2 %

-

90 %

Rice

45 %

1.6 %

80 %

-

Buckwheat

45 %

4 %

80 %

-

 

 

 

 

 

 

 

 

 

 

3.For the purposes of heading 11.03, 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.

Page 2 of 6

Heading

TSN

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

11.01

1101.00.00.00

Wheat or meslin flour.

 

kg

20

 

50

 

 

 

11.02

 

Cereal flours other than

 

 

 

 

 

 

 

 

 

of wheat or meslin.

 

 

 

 

 

 

 

 

 

1102.20.00.00

- Maize (corn) flour

 

kg

20

 

 

 

 

 

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

 

1102.90.10.00

--

Of millet or sorghum

 

kg

20

 

 

 

 

 

 

1102.90.90.00

--

Of other cereals

 

 

kg

20

 

 

 

 

 

11.03

 

Cereal groats, meal and

 

 

 

 

 

 

 

 

 

pellets.

 

 

 

 

 

 

 

 

 

 

 

 

 

- Groats and meal :

 

 

 

 

 

 

 

 

 

1103.11.00.00

-- Of wheat

 

 

 

kg

5

 

 

 

 

 

 

1103.13.00.00

-- Of maize (corn)

 

 

kg

10

 

 

 

 

 

 

1103.19.00.00

-- Of other cereals

 

 

kg

10

 

 

 

 

 

 

1103.20.00.00

- Pellets

 

 

 

 

kg

10

 

 

 

 

 

11.04

 

Cereal grains otherwise

 

 

 

 

 

 

 

 

 

worked

(for

example,

 

 

 

 

 

 

 

 

 

hulled,

rolled,

flaked,

 

 

 

 

 

 

 

 

 

pearled,

sliced

or

 

 

 

 

 

 

 

 

 

kibbled), except rice of

 

 

 

 

 

 

 

 

 

heading 10.06;

germ of

 

 

 

 

 

 

 

 

 

cereals,

whole,

rolled,

 

 

 

 

 

 

 

 

 

flaked or ground.

 

 

 

 

 

 

 

 

 

 

 

- Rolled or flaked grains :

 

 

 

 

 

 

 

 

1104.12.00.00

-- Of oats

 

 

 

 

kg

10

 

 

 

 

 

 

1104.19.00.00

-- Of other cereals

 

 

kg

10

 

 

 

 

 

 

 

- Other worked grains (for

 

 

 

 

 

 

 

 

 

example, hulled, pearled,

 

 

 

 

 

 

 

 

 

sliced or kibbled) :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 3 of 6

 

 

 

 

 

 

 

 

 

 

Heading

TSN

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

1104.22.00.00

-- Of oats

 

 

kg

10

 

 

 

 

 

 

1104.23.00.00

-- Of maize (corn)

 

kg

10

 

 

 

 

 

 

1104.29.00.00

-- Of other cereals

 

kg

10

 

 

 

 

 

 

1104.30.00.00

- Germ of cereals, whole,

 

 

 

 

 

 

 

 

 

rolled, flaked or ground

kg

10

 

 

 

 

 

11.05

 

Flour,

meal,

powder,

 

 

 

 

 

 

 

 

 

flakes,

granules

and

 

 

 

 

 

 

 

 

 

pellets of potatoes.

 

 

 

 

 

 

 

 

 

1105.10.00.00

- Flour, meal and powder

kg

10

 

 

 

 

 

 

1105.20.00.00

-

Flakes, granules

and

 

 

 

 

 

 

 

 

 

pellets

 

 

 

kg

10

 

 

 

 

 

11.06

 

Flour, meal and powder

 

 

 

 

 

 

 

 

 

of the dried leguminous

 

 

 

 

 

 

 

 

 

vegetables

 

of

 

 

 

 

 

 

 

 

 

heading 07.13,

of

sago

 

 

 

 

 

 

 

 

 

or of roots or tubers of

 

 

 

 

 

 

 

 

 

heading 07.14 or of the

 

 

 

 

 

 

 

 

 

products of Chapter 8.

 

 

 

 

 

 

 

 

1106.10.00.00

- Of the dried leguminous

 

 

 

 

 

 

 

 

 

vegetables

 

of

 

 

 

 

 

 

 

 

 

heading 07.13

 

 

kg

20

 

 

 

 

 

 

 

- Of sago or of roots or

 

 

 

 

 

 

 

 

 

tubers of heading 07.14:

 

 

 

 

 

 

 

 

 

--

Of cassava:

 

 

 

 

 

 

 

 

 

 

1106.20.11.00

---

Flour and powder

kg

20

 

 

 

 

 

 

1106.20.12.00

---

Meal/dough

 

 

kg

20

 

 

 

 

 

 

1106.20.20.00

-- Of yam

 

 

kg

20

 

 

 

 

 

 

 

--

Other:

 

 

 

 

 

 

 

 

 

 

1106.20.91.00

---

Cocoyam flour

 

kg

20

 

 

 

 

 

 

1106.20.99.00

---

Other

 

 

kg

20

 

 

 

 

 

Page 4 of 6

Heading

TSN

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

 

- Of the products of

 

 

 

 

 

 

 

 

 

Chapter 8:

 

 

 

 

 

 

 

 

 

1106.30.10.00

--

Plantain flour

 

kg

20

 

 

 

 

 

 

1106.30.90.00

--

Other

 

kg

20

 

 

 

 

 

11.07

 

Malt,

whether

or not

 

 

 

 

 

 

 

 

 

roasted.

 

 

 

 

 

 

 

 

 

1107.10.00.00

- Not roasted

 

kg

5

 

 

 

 

 

 

1107.20.00.00

- Roasted

 

kg

5

 

 

 

 

 

11.08

 

Starches; inulin.

 

 

 

 

 

 

 

 

 

- Starches :

 

 

 

 

 

 

 

 

 

 

-- Wheat starch:

 

 

 

 

 

 

 

 

 

1108.11.10.00

---

Pharmaceutical grade

kg

10

 

 

 

 

 

 

1108.11.90.00

---

Other

 

kg

10

 

 

 

 

 

 

 

-- Maize (corn) starch:

 

 

 

 

 

 

 

 

1108.12.10.00

---

Pharmaceutical grade

kg

10

 

 

 

 

 

 

1108.12.90.00

---

Other

 

kg

10

 

 

 

 

 

 

 

-- Potato starch:

 

 

 

 

 

 

 

 

 

1108.13.10.00

---

Pharmaceutical grade

kg

10

 

 

 

 

 

 

1108.13.90.00

---

Other

 

kg

10

 

 

 

 

 

 

 

--

Manioc

(cassava)

 

 

 

 

 

 

 

 

 

starch:

 

 

 

 

 

 

 

 

 

 

1108.14.10.00

---

Pharmaceutical grade

kg

10

 

 

 

 

 

 

1108.14.90.00

---

Other

 

kg

10

 

 

 

 

 

 

 

-- Other starches:

 

 

 

 

 

 

 

 

1108.19.10.00

---

Pharmaceutical grade

kg

10

 

 

 

 

 

 

1108.19.90.00

---

Other

 

kg

10

 

 

 

 

 

 

1108.20.00.00

- Inulin

 

 

kg

10

 

 

 

 

 

11.09

1109.00.00.00

Wheat

gluten,

whether

 

 

 

 

 

 

 

 

 

or not dried.

 

kg

10

 

 

 

 

 

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