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.
Otherwise, they fall in heading 11.03 or 11.04.
Cereal
(1)
|
Starch
Content
(2)
|
Ash
Content
(3)
|
Rate of passage through a sieve with an apartment of
|
315 micrometres (microns)
(4)
|
500 micrometres (microns)
(5)
|
Wheat and rye….
Barley……………….
Oats………………….
Maize (corn) and grain sorghum….
Rice………………….
Buckwheat……….
|
45%
45%
45%
45%
45%
45%
|
2.5%
3%
5%
2%
1.6%
4%
|
80%
80%
80%
-
80%
80%
|
-
-
-
90%
-
-
|
3. -
For the purposes of heading 11.03, the terms “groats” and “meal” mean
products obtained by the fragmentation of cereal grains, of which :
(a) in the
case of maize (corn) products, at least 95 % by weight passes through a
woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the
case of other cereal products, at least 95 % by weight passes through a
woven metal wire cloth sieve with an aperture of 1.25 mm.