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Heading 1106 - Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8

Heading
1106
Classification
Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8
Date of trade
28 March 2024
Change

There are 9 commodities in this category. Choose the commodity code that best matches your goods to see more information. If your item is not listed by name, it may be shown under what it's used for, what it's made from or 'Other'.

There are important notes for classifying your goods shown further down this page

Footnotes
Code Description
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Chapter notes

  1. This chapter does not cover:

    • a. roasted malt put up as coffee substitutes (heading 0901 or 2101);
    • b. prepared flours, groats, meals or starches of heading 1901;
    • c. corn flakes and other products of heading 1904;
    • d. vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
    • 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 2302.

    However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

    (B). Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column 4 or 5 is not less, by weight, than that shown against the cereal concerned.

    Otherwise, they fall in heading 1103 or 1104.

    Cereal Starch content Ash content Rate of passage through a sieve with an aperture of 315 micrometres (microns) Rate of passage through a sieve with an aperture of 500 micrometres (microns)
    (1) (2) (3) (4) (5)
    Wheat and rye 45 % 2.5% 80% -
    Barley 45% 3% 80% -
    Oats 45% 5% 80% -
    Maize (corn) and grain sorghum 45% 2% - 90%
    Rice 45% 1.6% 80% -
    Buckwheat 45% 4% 80% -
    Other cereals 45% 2% 50% -
  3. For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:

    • a. in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2mm;
    • b. in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25mm.

Additional chapter notes

  1. For the purposes of heading 1106, the terms ‘flour’, ‘meal’, and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:

    • a. in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of heading 0801 and 0802), at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

    • b. in the case of nuts of heading 0801 and 0802 at least 50% by weight passes through a woven metal wire cloth sieve with an aperture of 2.5 mm.

  2. The term “denatured” as regards code 1106 20 10 applies when:

    • the goods are homogeneously mixed with one of the denaturants shown in column 1 of the table below in the quantities indicated in column 2 and

    • separation of the goods and the denaturant is not economically viable.

    Denaturant Minimum quantity to be used (in g) per 100kg of denatured product
    (1) (2)
    Fish oil or fish liver oil, filtered but not deodorised or decolourised, with no additives 1,000
    Fish meal of subheading 2301 20 00, having a characteristic odour and containing by weight in the dry matter at least: 62.5 % crude protein and 6 % crude lipids (fatty matter) 5,000

Section notes

  1. In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

  1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
  2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

  1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
  2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
  3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

  1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
  2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

Last updated: 28 March 2024 View latest amendments