WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
10.01 - Wheat and meslin (+). - Durum wheat : 1001.11 - - Seed - - Other - Other : 1001.91 - - Seed 1001.19 1001.99 - - Other Wheat can be divided into two main classes : (1) Common wheat, soft, semi-hard or hard, usually having a floury fracture; (2) Durum wheat see Subheadin Note 1 to this Chapter . Durum wheat is generally of a colour ranging i fom amber ye low to brown; it usual y shows a translucent, hornlike, vitreous fracture. srlt"'. "'YR e of wheat with a small brown grain which retains its husk even after threshing, is a so classx ed in this heading. Meslin is a mixture of wheat and rye, generally in proportions of two to one.
Subheading Explanatory Note. Subheadings 1001.11 and 1001.91 For the purposes of subheadings 1001.11-and 1001.91, the term "seed" covers only wheat or meslin regarded by the competent national authorities as being for sowing.
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. Similarly, 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, remains classified in heading 10.08. 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.