This heading covers non-defatted or partially defatted flours or meals obtained by grinding the oil seeds or oleaginous fruits covered by headings 12.01 to 12.07. It also includes flours and meals defatted and wholly or partially refatted with their original oils (see Note 2 to this Chapter).
The heading excludes :(a) Peanut butter (heading 20.08). (b) Mustard flour and meal, whether or not defatted, prepared or not (heading 21.03). (c) Defatted flours and meals (other than those of mustard) (headings 23.04 to 23.06).
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