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Notes.
1. This Chapter does not cover : (a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); (b) Prepared flours, groats, meals or starches of heading 19.01; (c) Corn flakes or other products of heading 19.04; (d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05; (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 23.02. However, germ of cereals, whole, rolled, flaked or ground is always classified in heading 11.04. (B) Products falling in this Chapter under the above provisions shall be classified in heading 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 11.03 or 11.04.
| Cereal(1) | Starch content(2) | Ash content(3) | Rate of passage through a sieve with an aperture of | | 315 microns(4) | 500 microns(5) | | Wheat and rye | 45% | 2.5% | 80% | - | | Barley | 45% | 3% | 80% | - | | Oats | 45% | 5% | 80% | - | | Maize(corn) and grain sorghum | 45% | 2% | - | 90% | | Rice | 45% | 1.6% | 80% | - | | Buckwheat | 45% | 4% | 80% | - |
3. For the purposes of heading 11.03, 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. GENERAL
This Chapter includes : (1) Products from the milling of the cereals of Chapter 10 and of sweet corn of Chapter 7, other than milling residues of heading 23.02. In this context, the products from the milling of wheat, rye, barley, oats, maize (corn) (including whole cobs ground with or without their husks), grain sorghum, rice and buckwheat falling in this Chapter are to be distinguished from the residues of heading 23.02 in accordance with the criteria as to starch and ash content laid down in Chapter Note 2 (A).
Within the Chapter, as regards the cereals mentioned by name above, the flours of heading 11.01 or 11.02 are to be distinguished from the products of heading 11.03 or 11.04 in accordance with the criterion as to passage through a sieve laid down in Chapter Note 2 (B). At the same time, all cereal groats and meal of heading 11.03 must fulfil the relevant criterion as to passage through a sieve laid down in Chapter Note 3. (2) Products also obtained from the cereals of Chapter 10 by submitting them to the processes provided for in the various headings of the Chapter, such as malting or the extraction of starch or wheat gluten. (3) Products obtained by submitting raw materials of other Chapters (dried leguminous vegetables, potatoes, fruit, etc.) to processes similar to those indicated in paragraph (1) or (2) above. This Chapter excludes, inter alia : (a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01). (b) Cereal husks (heading 12.13). (c) Prepared flours, groats, meals or starches of heading 19.01. (d) Tapioca (heading 19.03). (e) Puffed rice, corn flakes and the like, obtained by swelling or roasting, and bulgur wheat in the form of worked grains (heading 19.04). (f) Vegetables, prepared or preserved, of headings 20.01, 20.04 and 20.05. (g) Residues derived from the sifting, milling or other working of cereals or of leguminous plants (heading 23.02). (h) Pharmaceutical products (Chapter 30). (ij) Products of Chapter 33 (see Notes 3 and 4 to Chapter 33).
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