CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS NOTES
1. This Chapter does not cover:
(a) except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
(c) medicaments or other products of Chapter 30.
2. For the purposes of heading 1901:
(a) the term "groats" means cereal groats of Chapter 11;
(b) the terms "flour" and "meal" means :
(1) cereal flour and meal of Chapter 11, and
(2) flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 0712), fof potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).
3. Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).
4. For the purposes of heading 1904, the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of, or Notes to, Chapter 10 or 11.
| Tariff Item | Description of goods | Unit | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 1901 | MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, meAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED | |||
| 1901 10 | - Preparations for infant use, put up fo retail sale: | |||
| 1901 10 10 | -- Malted milk (including powder) | kg. | 50% | - |
| 1901 1090 | -- Other | kg. | 50% | - |
| 1901 20 00 | - Mixes and doughs for the preparation of bakers' wares of heading 1905 | kg. | 30% | - |
| 1901 90 | - Other: | |||
| 1901 90 10 | -- Malt extract | kg. | 30% | - |
| 1901 9090 | -- Other | ke. | 30% | - |
| 1902 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; couscous, WHETHEROR NOT PREPARED | |||
| - Uncooked pasta, not stuffed or otherwise prepared: | ||||
| 1902 11 00 | -- Containing eggs | kg. | 30% | - |
| 1902 19 00 | - Other | kg. | 30% | - |
| 1902 20 | - Staffed pasta, whether or not cooked or otherwise prepared: | |||
| 1902 20 10 | -- Cooked | kg. | 30% | - |
| 1902 20 90 | -- Other | kg. | 30% | - |
| 1902 30 | - Other pasta: | |||
| 190230 10 | -- Dried | kg. | 30% | - |
| 19023090 | -- Other | kg. | 30% | - |
| 1902 40 | - Couscous: | |||
| 1902 40 10 | -- Unprepared | kg. | 30% | - |
| 1902 40 90 | -- Other | kg. | 30% | - |
| 1903 00 00 | TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SI Mil, All FORMS | kg. | 30% | |
| 1904 | PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER THAN MAIZE (CORN) J IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND meAL), PRE-COOKED OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED | |||
| 1904 10 | - Prepared foods obtained by the swelling or roasting of cereals or cereal products: | |||
| 1904 10 10 | -- Corn flakes | kg. | 30% | - |
| 1904 10 20 | -- Paws, Mudi and the like | kg. | 30% | - |
| 19041030 | -- Bulgur wheat | kg. | 30% | - |
| 1904 10 90 | -- Other | kg. | 30% | - |
| 1904 20 00 | - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes, and roasted cereal flakes or swelled cereals | kg. | 30% | |
| 1904 30 00 | - Bulgur wheat | kg. | 30% | _ |
| 1904 90 00 | - Other | kg. | 30% | - |
| 1905 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS | |||
| 1905 1000 | - Crispbread | kg. | 30% | - |
| 19052000 | - Gingerbread and the like | kg. | 30% | - |
| 190530 | - Sweet biscuits; waffles and wafers: | |||
| 190531 00 | -- Sweet biscuits | kg. | 45% | - |
| 1905 32 | -- Waffles and wafers: | |||
| -- Communion wafers: | ||||
| 190532 11 | --- Coated with chocolate or containing chocolate | kg. | 45% | - |
| 190532 19 | -- - Other | kg. | 45% | - |
| 19053290 | -- Other | kg. | 45% | - |
| 1905 40 00 | - Rusks, toasted bread and similar toasted products | kg. | 30% | |
| 1905 90 | - Other: | |||
| 190590 10 | -- Pastries and cakes | kg. | 30% | - |
| 1905 90 20 | -- Biscuits not elsewhere specified or included | kg. | 30% | - |
| 19059030 | -- Extruded or expanded products, savoury or salted | kg. | 30% | " |
| 19059040 | -- Papad | kg. | 30% | - |
| 19059090 | -- Other | kg. | 30% | - |