Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten - Section II VEGETABLE PRODUCTS

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 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 (affter deduction of any added minerals) not exceeding that indicated in Columm (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 tall in heading 11.03 or 11.04.

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 05 % 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 05 % by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

GENERAL

This Chapter includes:

(1) Products from the milling of the cereals of Chapter 10 and of sweet corn of Chapter 7, other than milling residues of heading 23.02. In this context, the products from the milling of wheat, rye. barley, oats, maize (corn) (including whole cobs ground with or without their husks), grain sorghum, rice and buckwheat falling in this Chapter are to be distinguished from the residues of heading 23.02 in accordance with the criteria as to starch and ash content laid down in Chapter Note 2(A).

Within the Chapter, as regards the cereals mentioned by name above, the flours of heading 11.01 or 11.02 are to be distinguished from the products of heading 11.03 or 11.04 in accordance with the criterion as to passage through a sieve laid down in Chapter Note 2 (B). At the same time, all cereal groats and meal of heading 11.03 must fulfil the relevant criterion as to passage through a sieve laid down in Chapter Note 3.

(2) Products also obtained from the cereals of Chapter 10 by submitting them to the processes provided for in the various headings of the Chapter, such as malting or the extraction of starch or wheat gluten.

(3) Products obtained by submitting raw materials of other Chapters (dried leguminous vegetables, potatoes, fruit, etc.) to processes similar to those indicated in paragraph (1) or (2) above.

This Chapter excludes, inter alia :

(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01).

(b) Cereal husks (heading 12.13).

(c) Prepared flours, groats, meals or starches of heading 19.01.

(d) Tapioca (heading 19.03).

(e) Puffed rice, corn flakes and the like, obtained by swelling or roasting, and bulgur wheat in the form of worked grains (heading 19.04).

(f) Vegetables, prepared or preserved, of headings 20.01, 20.04and 20.05.

(g) Residues derived from the sifting, milling or other working of cereals or of leguminous plants (heading 23.02).

(h) Pharmaceutical products (Chapter 30).

(ij) Products of Chapter 33 (see Notes 3 and 4 to Chapter 33).

11.01 – Wheat or meslin flour.

This heading covers wheat or meslin flour (i.e., the pulverised products obtained by milling the cereals of heading 10.01) which fulfil the requirements as to starch content and ash content set out in paragraph (A) of Chapter Note 2 (see General Explanatory Note) and comply with the criterion of passage through a standard sieve as required by paragraph (B) of that Note.

Flours of this heading may be improved by the addition of very small quantities of mineral phosphates, anti-oxidants, emulsifiers, vitamins or prepared baking powders (self-raising flour). Wheat flour may be further enriched by an addition of gluten, generally not exceeding 10 %.

The heading also covers “ swelling ” (pregelatinised) flours which have been heat treated to pregelatinise the starch. They are used for making preparations of heading 19.01, bakery improvers or animal feeds or in certain industries such as the textile or paper industries or in metallurgy (for the preparation of foundry core binders).

Flours which have been further processed or had other substances added with a view to their use as food preparations are excluded(generally heading 19.01).

The heading also excludes flours mixed with cocoa (heading 18.06if they contain 40 % or more by weight of cocoa calculated on a totally defatted basis, or heading 19.01 if less).

11.02 – Cereal flours other than of wheat or meslin.

1102.20 – Maize (corn) flour

1102.90 – Other

This heading covers flours (i.e., the pulverised products obtained by milling the cereals of Chapter 10) other than flours of wheat or meslin.

Products of the milling of rye, barley, oats, maize (corn) (including whole cobs ground with or without their husks) grain sorghum, rice or buckwheat are classified in this heading as flours if they fulfil the requirements as to starch content and ash content set out in paragraph (A) of Chapter Note 2 (see General Explanatory Note) and comply with the criterion of passage through a standard sieve as required by paragraph (B) of that Note.

Flours of this heading may be improved by the addition of very small quantities of mineral phosphates, anti-oxidants, emulsifiers, vitamins or prepared baking powders (self-raising flour).

The heading also covers “ swelling ” (pregelatinised) flours which have been heat treated to pregelatinise the starch. They are used for making preparations of heading 19.01, bakery improvers or animal feeds or in certain industries such as the textile or paper industries or in metallurgy (for the preparation of foundry core binders).

Flours which have been further processed or had other substances added with a view to their use as food preparations are excluded(generally heading 19.01).

The heading also excludes flours mixed with cocoa (heading 18.06if they contain 40 % or more by weight of cocoa calculated on a totally defatted basis, or heading 19.01 if less).

11.03 – Cereal groats, meal and pellets.

– Groats and meal :

1103.11 – – Of wheat

1103.13 – – Of maize (corn)

1103.19 – – Of other cereals

1103.20 – Pellets

The cereal groats and meal of this heading are products, obtained by the fragmentation of cereal grains (including whole maize (corn) cobs ground with or without their husks), which, where appropriate, fulfil the requirements as to starch and ash content laid down in Chapter Note 2 (A) and which in all cases comply with the relevant criterion as to passage through a sieve laid down in Chapter Note 3.

As regards the distinction to be made between the flours of heading 11.01 or 11.02, the groats and meal of this heading and the products of heading 11.04, see the General Explanatory Note to the Chapter (Item (1), second paragraph).

Cereal groats are small fragments or floury kernels obtained by the rough grinding of grains.

Meal is a more granular product than flour and is obtained either from the first sifting after the initial milling operation, or by re-grinding and re-sifting the groats resulting from that initial milling.

Durum wheat meal, or semolina, is the principal raw material in the manufacture of macaroni, spaghetti or the like. Semolina is also used directly as a foodstuff (e.g., in making semolina puddings).

This heading also includes meal (e.g., of maize (corn)) pregelatinised by heat treatment, used, for instance, as an additive in brewing.

Pellets are products from the milling of cereals of this Chapter which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight (see Note 1 to Section II). The heading does not cover pelletised residues derived from the milling of cereals (Chapter 23).

11.04 – 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:

1104.12 – – Of oats

1104.19 – – Of other cereals

– Other worked grains (for example, hulled, pearled, sliced or kibbled):

1104.22 – – Of oats

1104.23 – – Of maize (corn)

1104.29 – – Of other cereals

1104.30 – Germ of cereals, whole, rolled, flaked or ground

This heading covers all unprepared milling products of cereals, except flours (headings 11.01 and 11.02), groats, meal and pellets (heading 11.03)., and residues (heading 23.02). As regards the distinction to be made between the products of this heading and the exceptions referred to, see Item (1) of the General Explanatory Note to the Chapter.

This heading covers:

(1) Rolled or flaked grain (e.g., barley or oats), obtained by crushing or rolling the whole grain (whether or not dehulled) or kibbled grain or the products described in Items (2) and (3) below and in Items (2) to (5) of the Explanatory Note to heading 10.06. In this process, the grain is usually steam-heated or rolled between heated rollers. Breakfast foods of the “corn flakes” type are cooked preparations ready for consumption and therefore fall, like similar cooked cereals, in heading 19.04.

(2) Oats, buckwheat and millet from which the husk but not the pericarp has been removed.

However, the heading does not cover oats which in their natural state have no husk or hull, provided they have not undergone any process other than threshing or winnowing (heading 10.04).

(3) Grain which has been hulled or otherwise worked to remove wholly or partly the pericarp (the skin beneath the husk). The floury kernel may then be visible. Grains of the bracteiferous varieties of barley are also classified in this heading if their husks (or hulls) have been removed. (The husks can be removed only by grinding since they adhere too firmly to the grain kernel to be separated by mere threshing or winnowing – see the Explanatory Note to heading 10.03).

(4) Pearled grains (principally barley), i.e., grain from which practically the whole pericarp has been removed; these are more rounded at the ends.

(5) Kibbled grain, i.e., grain (whether or not dehulled) cut or broken into fragments and differing from groats in that the fragments are coarser and more irregular.

(6) Germ of cereals, separated from the grain in the first stage of milling, which leaves the germ whole or slightly flattened (rolled). In order to improve its keeping qualities, the germ may be partly defatted or heat treated. Depending on the use to which it is to be put, the germ is flaked or ground (coarsely or as flour) and vitamins may be added, e.g., to compensate for losses during the treatment.

Whole or rolled germ is generally used lor the extraction of oil. Flaked or ground germ is used for foodstuffs (biscuits or other bakers’ wares, dietetic preparations), animal feeds (manufacture of feed supplements) or in the manufacture of pharmaceutical preparations.

The residues resulting from the extraction of oil from cereal germ are to be classified in heading 23.06.

The heading also excludes :

(a) Husked, semi-milled or wholly milled rice, whether or not polished, glazed, or parboiled, and broken rice (heading 10.06).

(b) Quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes(heading 10.08)

(c) Bulgur wheat in the form of worked grains (heading 19.04).

11.05 – Flour, meal, powder, flakes, granules and pellets of potatoes.

1105.10 – Flour, meal and powder

1105.20 – Flakes, granules and pellets

This heading applies to dried potatoes presented as flour, meal, powder, flakes, granules or pellets. The flour, powder, flakes and granules of the heading may be obtained by steam-cooking and mashing fresh potatoes and subsequent drying of the resulting mash either to a flour, powder or granules or to thin sheets which are cut into small flakes. The pellets of the heading are usually obtained by agglomeration of flour, meal, powder or pieces of potato.

Products of this heading may be improved by the addition of very small amounts of anti- oxidants, emulsifiers or vitamins.

However, the heading excludes products to which other substances have been added so that they take on the characteristics of potato preparations.

The heading also excludes :

(a) Potatoes which have been simply dried, dehydrated or evaporated, without further processing (heading 07.12).

(b) Potato starch (heading 11.08).

(c) Tapioca substitutes prepared from potato starch (heading 19.03).

11.06 – 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.

1106.10 – Of the dried leguminous vegetables of heading 07.13

1106.20 – Of sago or of roots or tubers of heading 07.14

1106.30 – Of the products of Chapter 8

(A) Flour, meal and powder of the dried leguminous vegetables of heading 07.13.

This heading includes the flour, meal and powder made from peas, beans or lentils; they are mainly used for prepared soups or purees.

The heading does not cover :

(a) Non-defatted soya flour (heading 12.08).

(b) Locust bean flour (heading 12.12).

(c) Soups and broths (whether in liquid, solid or powder form), with a basis of vegetable flours or meals (heading 21.04).

(B) Flour, meal and powder of sago or of roots or tubers of heading 07.14.

These products are obtained by the simple grinding or grating of the pith of the sago palm or of the dried roots of the manioc, etc. Some of these products are often subjected to heat treatment in the course of manufacture to eliminate toxic substances; this treatment may entail pregelatinisation of the starch.

The heading does not cover starches obtained from these sources (it should be noted that the starch obtained from sago is sometimes called “ sago flour “). These starches fall in heading 11.08 and can be distinguished from the flours of this heading, because flours, unlike starches, do not crackle when rubbed between the fingers. Pelletised flour, meal and powder of sago or of roots or tubers of heading 07.14 are also excluded (heading 07.14).

(C) Flour, meal and powder of the products of Chapter 8.

The principal fruits or nuts of Chapter 8 which are made into flours, meals or powders are chestnuts, almonds, dates, bananas, coconuts and tamarinds.

The heading also includes flour, meal and powder of peel of fruits.

However, the heading does not cover tamarind powder in packings for retail sale for prophylactic or therapeutic purposes (heading 30.04).

Products of this heading may be improved by the addition of very small amounts of anti-oxidants or emulsifiers.

The heading also excludes :

(a) Sago pith (heading 07.14).

(b) Prepared foodstuffs known as tapioca (heading 19.03).

11.07 – Malt, whether or not roasted.

1107.10 – Not roasted

1107.20 – Roasted

Malt is germinated grain (most frequently barley), which is usually subsequently dried in hot-air kilns (malt-kilns).

It has faint wrinkles running from end to end and is brownish-yellow outside and white inside. It leaves tracing marks like chalk and, unlike non-malted grain, it usually floats on water and is also friable. Malt has a characteristic odour of cooked grain and a faintly sweetened flavour.

This heading covers whole malt, ground malt and malt flour. It also covers roasted malt (e.g., for colouring beers), but it excludes products which have undergone further processing, such as malt extract and food preparations of malt extract of heading 19.01 and roasted malt put up as coffee substitutes (heading 21.01).

11.08 – Starches; inulin.

– Starches :

1108.11 – – Wheat starch

1108.12 – – Maize (corn) starch

1108.13 – – Potato starch

1108.14 – – Manioc (cassava) starch

1108.19 – – Other starches

1108.20 – Inulin

Starches, which chemically are carbohydrates, are contained in the cells of many vegetable products. The most important sources of starch are the cereal grains (e.g., maize (corn), wheat and rice), certain lichens, certain tubers and roots (potato, manioc, arrowroot, etc.) and the pith of the sago palm.

Starches are white odourless powders composed of fine grains which crackle when rubbed between the lingers. They generally give an intense dark blue colour with iodine (except amylopectin starches, where the colour is reddish brown). Viewed under the microscope in polarised light the grains display characteristic dark polarisation crosses. They are insoluble in cold water, but, if heated in water to above their gelatinisation temperature (about 60 °C for most starches), the grains break up and a starch paste is formed. Starches are commercially processed to give a wide range of products classified under other headings, e.g., modified starch, roasted soluble starch, dextrin, malto-dextrin, dextrose, glucose. They are also used as such in a wide variety of industries, especially the food, paper, paper converting and textile industries.

The heading also includes inulin; this is chemically similar to starch but gives a light yellowish-brown coloration with iodine instead of blue. It is extracted from Jerusalem artichokes, dahlia roots and chicory roots. When hydroliscd by long boiling in water it forms fructose (laevulose).

This heading excludes, inter alia :

(a) Starch preparations of heading 19.01.

(b) Tapioca and substitutes therefore prepared from starches (sec the Explanatory Note to heading 19.03).

(c) Starches put up as perfumery or toilet preparations (Chapter 33).

(d) Dextrins and other modified starches of heading 35.05.

(e) Glues based on starch (heading 35.05 or 35.06).

(f) Prepared glazings or dressings made from starch (heading 38.09).

(g) Isolated amylopectin and isolated amylose obtained by the fractionation of starch (heading 39.13).

11.09 – Wheat gluten, whether or not dried.

Gluten is extracted from wheat flour by simple aqueous separation from the other constituents (starch, etc.). It comes in the form of a whitish viscous liquid or paste (“ moist ” gluten) or a cream-coloured powder (dry gluten).

It consists essentially of a mixture of various proteins, the main ones being gliadin and glutenin (which account for 85 to 95 % of the total). The presence of these two proteins is characteristic of wheat gluten, which owes to them its elasticity and plasticity when mixed with water in suitable proportions.

Gluten is used mainly to enrich in proteins flours used in making certain types of bread or biscuits, of macaroni or similar products or of dietetic preparations. It is also used as a binder in certain meat preparations, for the manufacture of certain glues or of products such as gluten sulphate or gluten phosphate, hydrolysed vegetable proteins or sodium glutamate.

The heading excludes, inter alia :

(a) Wheat flour enriched by the addition of gluten (heading 11.01).

(b) Proteins extracted from wheat gluten (generally heading 35.04).

(c) Wheat gluten prepared for use as a glue or as a glazing or dressing for the textile industry (heading 35.06 or 38.09).