WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
11.01 Wheat or meslin flour. This heading covers wheat or meslin flour (i.e., the pulverised products obtained b milling the cereals of heading 10.01) which fulfil the requirements as to starch content and as 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. K Flours of this heading may be improved by the addition of very small quantities of mineral hosphates, anti-oxidants, emulsifiers, vitamins or prepared baking powders (self-raisin flour). b e a t flour may be further enriched by an addition of gluten, generally not exceeding 1 %. % The heading also covers " swelling " (pre elatinised) flours which have been heat treated to pregelatinise the starch. They are used or 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). f 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 18.06 if they contain 40 % or more by weight of cocoa calculated on a totally defatted basis, or heading 19.01 if less). -
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