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11.07 Malt, whether or not roasted.
Malt is germinated grain (most frequently barley), which is usually subsequently dried in hot air kilns (malt kilns).
It has faint wrinkles running from end to end and is brownish yellow outside and white inside. It leaves tracing marks like chalk and, unlike non malted grain, it usually floats on water and is also friable. Malt has a characteristic odour of cooked grain and a faintly sweetened flavour.
This heading covers whole malt, ground malt and malt flour. It also covers roasted malt (e.g., for colouring beers), but it excludes products which have undergone further processing, such as malt extract and food preparations of malt extract of heading 19.01 and roasted malt put up as coffee substitutes (heading 21.01).
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