WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
11.05 - Flour, meal, powder, flakes, granules and pellets of potatoes. 1105.10 1105.20 - Flour, meal and powder - Flakes, granules and pellets meal, powder, flakes, granules or This heading applies to dried heading may be obtained by steampellets. The flour, powder, fl drylng of the resulting mash either to a cooking and mashing fresh cut into small flakes. The pellets of the flour, powder or anules heading are usual y obtained by agglomeration of flour, meal, powder or pieces of potato. f= Products of this heading may be improved by the addition of very small amounts of antioxidants, emulsifiers or vitamms. However, the heading excludes products to which other substances have been added so that they take on the characteristicsof potato preparations. The heading also excludes : (a) Potatoes which have been simply dried, dehydrated or evaporated, without fisther processing (heading 07.12). (b) Potato starch (heading 11.08). (c) Tapioca substitutes prepared fiom potato starch (heading 19.03). -
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