Chapter 11
  PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
  Note.
  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.
HS code Product description in English
1101 Wheat or meslin flour.
  - Wheat flour:
11010011 - - Fortified
11010019 - - Other
11010020 - Meslin flour
1102 Cereal flours other than of wheat or meslin.
11022000 - Maize (corn) flour
110290 - Other:
11029010 - - Rice flour
11029020 - - Rye flour
11029090 - - Other
1103 Cereal groats, meal and pellets.
  - Groats and meal:
11031100 - - Of wheat
11031300 - - Of maize (corn)
110319 - - Of other cereals:
11031910 - - - Of meslin
11031920 - - - Of rice
11031990 - - - Other
11032000 - Pellets
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.
  - Rolled or flaked grains:
11041200 - - Of oats
110419 - - Of other cereals:
11041910 - - - Of maize (corn)
11041990 - - - Other
  - Other worked grains (for example, hulled, pearled, sliced or kibbled):
11042200 - - Of oats
11042300 - - Of maize (corn)
110429 - - Of other cereals:
11042920 - - - Of barley
11042990 - - - Other
11043000 - Germ of cereals, whole, rolled, flaked or ground
1105 Flour, meal, powder, flakes, granules and pellets of potatoes.
11051000 - Flour, meal and powder
11052000 - Flakes, granules and pellets
1106 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.
11061000 - Of the dried leguminous vegetables of heading 07.13
110620 - Of sago or of roots or tubers of heading 07.14:
11062010 - - Of manioc (cassava)
11062020 - - Of sago
11062030 - - Of sweet potato (Ipomoea batatas)
11062090 - - Other
11063000 - Of the products of Chapter 8
1107 Malt, whether or not roasted.
11071000 - Not roasted
11072000 - Roasted
1108 Starches; inulin.
  - Starches:
11081100 - - Wheat starch
11081200 - - Maize (corn) starch
11081300 - - Potato starch
11081400 - - Manioc (cassava) starch
110819 - - Other starches:
11081910 - - - Sago
11081990 - - - Other
11082000 - Inulin
11090000 Wheat gluten, whether or not dried.