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CHAPTER 19
Preparations of cereals, flour, starch or milk; pastrycooks' products

Notes:

1. This Chapter does not cover:

(a) Except in the case of stuffed products of heading No. 19.02, food preparations containing more than 20 per cent by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs, or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No. 23.09); or
(c) Medicaments or other products of Chapter 30.

2. For the purposes of heading No. 19.01, the terms "flour" and "meal" mean:
(a) Cereal flour and meal of Chapter 11, and

(b) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading No. 07.12), of potatoes (heading No. 11.05) or of dried leguminous vegetables (heading No. 11.06).

3. Heading No. 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading No. 18.06 (heading No. 18.06).

4. For the purposes of heading No. 19.04, the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
 
 
  

Heading 
No. 
Sub-heading
No. 
Description of article 
Rate of duty 
     
Standard 
Preferential
Areas 
(1) 
(2) 
(3) 
(4) 
(5) 
19.01    Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included     
  1901.10  - Preparations for infant use, put up for retail sale 
50% 
... 
  1901.20  - Mixes and doughs for the preparation of bakers' wares of heading No. 19.05 
30% 
... 
  1901.90  - Other 
30% 
... 
19.02   Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared     
    - Uncooked pasta, not stuffed or otherwise prepared :    
  1902.11  -- Containing eggs 
30% 
... 
  1902.19  -- Other 
30% 
... 
  1902.20  - Stuffed pasta, whether or not cooked or otherwise prepared 
30% 
... 
  1902.30  - Other pasta 
30% 
... 
  1902.40  -Couscous 
30% 
... 
19.03 1903.00  Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms 
30% 
... 
19.04   Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn)] in grain form or in the form of flakes or other worked grains (except flour and meal), precooked, or otherwise prepared, not elsewhere spcified or included     
  1904.10  - Prepared food obtained by the swelling or roasting of cereals or cereal products 
30% 
... 
  1904.20  - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 
30% 
... 
  1904.90  - Other 
30% 
... 
19.05   Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products     
  1905.10  - Crispbread 
30% 
... 
  1905.20  - Gingerbread and the like 
30% 
... 
  1905.30  - Sweet biscuits; waffles and wafers 
45% 
... 
  1905.40  - Rusks, toasted bread and similar toasted products 
30% 
... 
  1905.90  - Other 
30% 
...