Customs Tariff  

Notes:

1. This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (Heading No. 0901 or 2101);

(b) Prepared flours, groats, meals or starches of Heading No. 1901;

(c) Corn flakes or other products of Heading No. 1904;

(d) Vegetables prepared or preserved, of Heading No. 2001, 2004 or 2005;

(e) Pharmaceutical products (Chapter 30); or

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

(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. 2302. However, germ of cereals, whole, rolled, flaked or ground is always classified in heading No. 1104.

 Otherwise, they fall in heading No. 1103 or 1104.

 

Cereal	Starch contents	Ash content	Rate of passes through a sieve with an aperture of
			315 Micrometers ( microns )	500 Micrometers ( 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 No. 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 per cent 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 per cent by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.