WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
10.03 - Barley (+). - Seed 1003.90 - Other 1003.10 Barley has a fleshier grain than that of wheat. It is mainly used as livestock feed, for the manufacture of malt and, when polished or pearled, for the preparation of soups or cooked foods. Bracteiferous varieties of barley differ from most other cereals in that their husks (or hulls) become fused to the grain kernel in the course of growth and therefore cannot be separated by simple threshing or winnowing. Barley grain of this kind, which is straw- ellow in colour and pointed at the ends, falls in the heading on1 if presented complete with usk (or hull). When this husk or hull has been removed bractei erous barley ains are excluded (heading 11.04); this removal requires a milling process which sometimes E o removes part of the pericarp. ? K The variety of barley which in its natural state has no husk or hull, remains in this heading provided it has not undergone any process other than threshing or winnowing. The heading does not include : (a) Sprouted barley (malt), nor roasted malt (see Explanatory Note to heading 11.07). (b) Roasted barley (coffee substitutes) (heading 21.01). (c) Malt sprouts separated fiom the malted grain during the kilning process and other brewing wastes (dregs of cereals, hops, etc.) (heading 23.03).
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.