10.01 ‑ Wheat and meslin
Wheat can be divided into two main classes :(1) Common wheat, soft, semi‑hard or hard, usually having a floury fracture; (2) Durum wheat (see Subheading Note 1 to this Chapter). Durum wheat is generally of a colour ranging from amber yellow to brown; it usually shows a translucent, hornlike, vitreous fracture. Spelt, a type of wheat with a small brown grain which retains its husk even after threshing, is also classified in this heading. Meslin is a mixture of wheat and rye, generally in proportions of two to one. Subheading Explanatory Note. Subheadings 1001.11 and 1001.91 For the purposes of subheadings 1001.11 and 1001.91, the term "seed" covers only wheat or meslin regarded by the competent national authorities as being for sowing.
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