1. -
(A) The products specified in the headings of this Chapter are to be
classified in those headings only if grains are present, whether or not
in the ear or on the stalk.
(B)
The Chapter does not cover grains which have been hulled or otherwise
worked. However, rice, husked, milled, polished, glazed, parboiled or
broken remains classified in heading 10.06.
2. -
Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Note.
1. -
The term “durum wheat” means wheat of the Triticum durum
species and the hybrids derived from the inter-specific crossing of Triticum
durum which have the same number (28) of chromosomes as that species.