Notes:
- 1.
- This Chapter does not cover:
- Roasted malt put up as coffee substitutes (Heading No.09.01 or 21.01);
- Prepared flours, groats, meals or starches of Heading NO.19.01;
- Cornflakes or other products of Heading No.19.04;
- Vegetables, prepared or preserved, of Heading No.20.01, 20.04 or 20.05;
- Pharmaceutical products (Chapter 30); or
- 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 No.23.02. However, germs of cereals,
whole, rolled, flaked or ground, is always classified in heading No.11.04.
- (B)
- Products falling in this Chapter under the above provisions shall be classified in Heading No.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.
Otherwise, they fall in heading No.11.03 or 11.04
Rate of passage through a sieve
with an aperture of
Cereal Starch Ash 315 micro- 500 micro-
content content meters meters
(microns) (Microns)
Wheat and rye.. 45% 2.5% 80% -
Barley..... 45% 3.0% 80% -
Oats........ 45% 5.0% 80% -
Maize (corn)
and grain
sorghum 45% 2.0% - 90%
Rice..... 45% 1.6% 80% -
Buckwheat...... 45% 4.0% 80% -
- 3.
- For the purposes of heading No.11.03, the term "groats" and "meal" means products obtained by the
fragmentation of cereal grains, of which:
- in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2mm;
- in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25mm