WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
11.07 - Malt, whether or not roasted. 1107.10 - Not roasted 1107.20 - Roasted Malt is germinated grain (most frequently barley), which is usually subsequently dried in hot-air kilns (malt-kilns). It has faint wrinkles runnin from end to end and is brownish-yellow outside and white inside. It leaves tracing marks like c alk and, unlike non-malted grain, it usually floats on water and is also friable. Malt has a characteristic odour of cooked grain and a faintly sweetened flavour. % This heading covers whole malt, ground malt and malt flour. It also covers roasted malt (e.g., for colouring beers), but it excludes roducts which have under one further processing, such as malt extract and food preparations o malt extract of heading 1 .O1 and roasted malt put up as coffee substitutes (heading 21.01). F
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