CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT;STARCHES; INULIN; WHEAT GLUTEN

eximtimes.com

CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT;
STARCHES; INULIN; WHEAT GLUTEN

Notes:
1. This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (Heading No. 09.01 or 21.01);

(b) Prepared flours, meals or starches of Heading No. 19.01;

(d) Vegetables, prepared or preserved, of Heading No. 20.01;

(e) Pharmaceutical products (Chapter 30); or

(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. Products from the milling of cereals listed below fall in this Chapter, if they have, by weight on the dry product, with a starch content exceeding 45 per cent and an ash content (after deduction of any added minerals) not exceeding that indicated in the list :-

	Cereals	Ash Content
(1)	Wheat and rye	2.5%
(2)	Barley	3%
(3)	Oats	5%
(4)	Maize (Corn) and grain sorghum	2%
(5)	Rice	1.6%
(6)	Buck Wheat	4%

Otherwise, they fall in Chapter 23.

Heading No.	Sub-heading No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
11.01	1101.00	Products of the milling industry, including flours, groats, meal and grains of cereals, and flour, meal or flakes of vegetables	Nil
11.02	1102.00	Malt	16%
11.03	1103.00	Starches	16%
11.04	1104.00	Inulin; Wheat Gluten, whether or not dried	Nil