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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION II. VEGETABLE PRODUCTS

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION II

VEGETABLE PRODUCTS

NOTE :

In this Section, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 (percent) by weight.

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 0901 or 2101);

    (b) prepared flours, groats, meals or starches of heading 1901;

    (c) corn flakes or other products of heading 1904;

    (d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

    (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 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

(B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 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 1103 or 1104.

Cereal Starch content Ash content Rate of passage through a sieve with an aperture of
      315 micrometres

(microns)

500 micrometres (microns)
(1) (2) (3) (4) (5)
Wheat and rye 45% 2.5% 80% -
Barley 45% 3% 80% -
Oats 45% 5% 80% -
Maize (corn) and 45% 2% - 90%
Rice 45% 1.6% 80% -
Buckwheat 45% 4% 80% -

3. For the purposes of heading 1103, 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.

Tariff Item

Description of goods Unit Rate of duty
Standard Preferential Areas
(1) (2) (3) (4) (5)
1101 00 00 WHEAT OR MESLIN FLOUR kg. 30% -
1102 CEREAL FLOURS OTHER THAN THAT OF WHEAT OR MESLIN      
1102 20 00 - Maize (corn) flour kg. 30% -
1102 90 - Other :      
1102 90 10 - - - Rye flour kg. 30% -
  - - - Rice flour:      
1102 90 21 - - - - Brown rice flour kg. 30% -
1102 90 22 - - - - White rice flour kg. 30% -
1102 90 29 - - - - Other kg. 30% -
1102 90 90 - - - Other kg. 30% -
1103 CEREAL GROATS, MEAL AND PELLETS      
  - Groats and meal :      
1103 11 -- Of wheat :      
1103 11 10 --- Groat kg. 30% -
1103 11 20 --- Meal kg. 30% -
1103 13 00 -- Of maize (corn) kg. 30% -
1103 19 00 -- Of other cereals kg. 30% -
1103 20 00 - Pellets kg. 30% -
1104 CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED, OR KIBBLED), EXCEPT RICE OF HEADING 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND      
  - Rolled or flaked grains :      
1104 12 00 -- Of oats kg. 30% -
1104 19 00 -- Of other cereals kg. 30% -
  - Other worked grains (for example, hulled, pearled, sliced or kibbled) :      
1104 22 00 -- Of oats kg. 15% -
1104 23 00 -- Of maize (corn) kg. 30% -
1104 29 00 -- Of other cereals kg. 30% -
1104 30 00 - Germ of cereals, whole, rolled, flaked or ground kg. 30% -
1105 FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES      
1105 10 00 - Flour, meal and powder kg. 30% -
1105 20 00 - Flakes, granules and pellets kg. 30% -
1106 FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF CHAPTER 8      
1106 10 - Of the dried leguminous vegetables of heading 0713      
1106 10 10 --- Guar Meal kg. 30% -
1106 10 90 --- Others kg. 30% -
1106 20 - Of sago or of roots or tubers of heading 0714:      
1106 20 10 --- Of sago kg. 30% -
1106 20 20 --- Of manioc (cassava) kg. 30% -
1106 20 90 --- Of other roots and tubers kg. 30% -
1106 30 - Of the products of Chapter 8 :      
1106 30 10 --- Of tamarind kg. 30% -
1106 30 20 --- Of singoda kg. 30% -
1106 30 30 --- Mango flour kg. 30% -
1106 30 90 --- Other kg. 30% -
1107 MALT, WHETHER OR NOT ROASTED      
1107 10 00 - Not roasted kg. 30% -
1107 20 00 - Roasted kg. 30% -
1108 STARCHES; INULIN      
  - Starches :      
1108 11 00 -- Wheat starch kg. 30% -
1108 12 00 -- Maize (corn) starch kg. 30% -
1108 13 00 -- Potato starch kg. 30% -
1108 14 00 -- Manioc (cassava) starch kg. 50% -
1108 19 -- Other :      
1108 19 10 --- Sago kg. 50% -
1108 19 90 --- Other kg. 50% -
1108 20 00 - Inulin kg. 30% -
1109 00 00 WHEAT GLUTEN, WHETHER OR NOT DRIED kg. 30% -