Section Text
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) com 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 fail 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.
| Tariff Item | Description of goods | Unit | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 110100 00 | WHEAT OR meSLIN FLOUR | kg, | 30% | |
| 1102 | CEREAL FLOURS OTHER THAN THAT OF WHEAT OR meSLIN | |||
| 1102 1000 | - Rye flour | kg. | 30% | - |
| 11022000 | - Maize (corn) flour | kg. | 30% | - |
| 11023000 | - Rice flour | kg, | 30% | - |
| 11029000 | - Other | kg. | 30% | - |
| 1103 | CEREAL GROATS, MEAL AND PELLETS | |||
| - Groats and meal : | ||||
| 1103 11 | -- Of wheat: | |||
| 1103 11 10 | -- Groat | kg. | 30% | - |
| 1103 11 20 | -- Meal | kg. | 30% | - |
| 1103 1300 | -- Of maize (corn) | kg. | 30% | - |
| 1103 1900 | -- Of other cereals | kg. | 30% | - |
| 11032000 | - Pellets | kg. | 30% | - |
| 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 | |||
| - Rolled or fluked grains : | ||||
| 1104 1200 | - Of oats | kg. | 30% ' | - |
| 1104 1900 | -- Of other cereals | kg. | 30% | - |
| - Other worked grains (for example, hulled, pearled, sliced or kibbled) : | ||||
| 11042200 | - Of oats | kg. | 30% | - |
| 11042300 | -- Of maize (corn) | kg. | 30% | - |
| 11042900 | -- Of other cereals | kg. | 30% | - |
| 11043000 | - Germ of cereals, whole, rolled, flaked or ground | kg. | 30% | - |
| 1105 | FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PF.LLETS OF POTATOES | |||
| 1105 1000 | - Flour, meal and powder | kg. | 30% | _ |
| 11052000 | - Flakes, granules and pellets | kg. | 30% | - |
| 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 | |||
| 1 106 10 00 | - Of the dried leguminous vegetables of heading 07 13 | kg. | 30% | " |
| 110620 | - Of sago or of roots or tubers of heading 0714: | |||
| 110620 10 | -- Of sago | kg. | 30% | - |
| 11062020 | -- Of manioc (cassava) | kg. | 30% | - |
| 11062090 | -- Of other roots and tubers | kg. | 30% | - |
| 110630 | - Of the products of Chapter 8: | |||
| 11063010 | -- Of tamarind | kg. | 30% | - |
| 11063020 | -- Of singoda | kg. | 30% | - |
| 11063030 | -- Mango flour | kg. | 30% | - |
| 11063090 | -- Other | kg. | 30% | - |
| 1107 | MALT, WHETHER OR NOT ROASTED | |||
| 11071000 | - Not roasted | kg. | 40% | - |
| 11072000 | - Roasted | kg. | 30% | |
| 1108 | STARCHES; INULIN | |||
| - Starches : | ||||
| 1108 11 00 | -- Wheat starch | kg. | 30% | - |
| 1108 1200 | -- Maize (corn) starch | kg. | 30% | - |
| 1108 13 00 | -- Potato starch | kg. | 30% | - |
| 1108 14 00 | -- Manioc (cassava) starch | kg. | - 30% | - |
| 1108 19 | -- Other: | |||
| 1108 19 10 | -- Sago | kg. | 30% | - |
| 1108 1990 | -- Other | kg. | 30% | - |
| 11082000 | - Inulin | kg. | 30% | - |
| 11090000 | WHEAT GLUTEN, WHETHER OR NOT DRIED | kg. | 30% | - |