1102 20 — Maize "corn" flour

1102 Cereal flours other than of wheat or meslin: 1102 20 – Maize flour 1102 90 – Other This heading covers flours (i.e., the powdered products obtained by milling the cereal grains of Chapter 10) other than wheat or meslin flour. The products of milling rye, barley, oats, maize (including whole ears ground with or without the cob), grain sorghum, rice or buckwheat fall in this heading as flours if they meet the requirements as to starch content and ash content set out in Note 2 (A) to this Chapter and the criteria for passing through a standard sieve set out in Note 2 (B). The flour of this heading may be improved by the addition of very small quantities of mineral phosphates, anti-oxidants, emulsifiers, vitamins or prepared baking powders (self-raising flour). The heading also covers "swelling" (pregelatinised) flour, which has been heat-treated to pregelatinise the starch. It is used in the preparation of products of heading 1901, bakery improvers or animal feeds, or in certain

98 industries, such as textile or pulp and paper, or in metallurgy (for the production of binders in foundry). This heading does not include flour which has been further processed and to which other substances have been added for use as prepared foodstuffs (usually heading 1901). This heading also excludes flour mixed with cocoa (heading 1806 if it contains 40 % or more cocoa by weight, in terms of a completely fat-free base, or heading 1901 if less).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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) 500 micrometres (microns)

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 2 mm;

(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 1,25 mm.

Additional note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of heading 1106, the terms “flour of fine and coarse grinding” and “powder” mean products (other than crushed dried coconut nuts) obtained by grinding or any other process from dried legumes of heading 0713, from sago, root vegetables or tubers of heading 0714 or from products of Chapter 08:

(a) not less than 95 % by weight of which is sieved through a 2 mm metal mesh sieve in the case of grinding of dried legumes, sagos, root vegetables, tubers and products of Chapter 08 (except nuts of headings 0801 and 0802);

(b) not less than 50 wt.% of which is sieved through a metal mesh sieve of 2.5 mm in the case of nuts of headings 0801 and 0802.