1901 90 920 0 — Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 – 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: other: other: containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 – 0404

1901 Malt extract; food preparations of flour, meal, groats, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: 1901 10 – Preparations for infant use, put up for retail sale 1901 20 – Mixes and doughs for the preparation of bakers' wares and flour confectionery of heading 1905 1901 90 – Other

(I) Malt extract. Malt extract is prepared by thickening the solution obtained by soaking malt in water. A malt extract is classified in this heading, whether in briquette form or in powder form or in a more or less viscous liquid. A malt extract with the addition of lecithin, vitamins, salts, etc., is also included in this heading, provided that it does not in this case form a medicinal product of Chapter 30. Malt extract is used mainly for the preparation of foods intended for young children, for dietary or culinary purposes, and whether in the production of pharmaceutical products. Malt extract in the form of a viscous liquid without additional processing can be used in the bakery and textile industry. This heading does not cover: (a) sugar confectionery containing malt extract of heading 1704; (b) beer and other beverages (e.g. malt drink malt) on the basis of malt ekstract (Chapter 22); (c) malt enzymes (heading 3507). (II) Prepared foodstuffs from flour of fine or coarse grinding, cereals, kra hops or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa in terms of a completely fat-free base, not elsewhere specified or included.

This heading covers food preparations based on flour, meal, groats, starch or malt extract, which derive their essential character from such materials; in any case such ingredients predominate by weight or volume. Other substances may be added to these main ingredients, such as milk, sugar, eggs, casein, albumin, fat, oil, flavouring, gluten, colouring, vitamins, fruit or other substances to improve their dietetic value, or cocoa, in the latter case in any proportion but less than 40 % by weight calculated on a totally defatted basis (see the General Explanatory Note to this Chapter). It should, however, be noted that preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof, are excluded (Chapter 16). For the purposes of this heading: (A) The terms "flour" and "meal" mean not only flour and meal of cereals of Chapter 11, but also edible flour, meal and powder of vegetable origin of any Chapter, such as soya flour. However, this term does not cover flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106). (B) The term "starch" means both unmodified (native) starch and starch that has been pregelatinised or solubilised but not further converted into starch products such as maltodextrin. The preparations of this heading may be liquid or in the form of powder, granules, dough or other solid forms such as plates or discs. These preparations are often used for making beverages, gruels, food for infants, dietetic foods, etc., by simple mixing with or boiling in milk or water, or for making pastries or cakes, puddings, custards or similar culinary preparations. They may also constitute intermediate products for the food industry. The heading includes, inter alia, products such as: (1) flour products obtained by evaporating a mixture of milk with sugar and flour; (2) preparations consisting of a mixture of egg powder, milk powder, malt extract and cocoa powder; (3) "racahout", a food preparation consisting of rice flour, various starches, sweet acorn flour, sugar and cocoa powder, flavoured with vanillin; (4) preparations consisting of a mixture of cereal flour with fruit powder, usually containing added cocoa powder, or of fruit flour with added cocoa powder; (5) malted milk and similar preparations consisting of milk powder and malt extract, whether or not with added sugar;

(6) dumplings, with ingredients such as semolina, cereal flour, bread crumbs, fat, sugar, eggs, spices, yeast, jam or fruit. However, similar products based on potato flour are classified in Chapter 20; (7) ripened dough, consisting mainly of cereal flour with added sugar, fat, eggs or fruit (including dough pieces that have been rounded or shaped); (8) uncooked pizza, consisting of a pizza base (dough) covered with various ingredients such as cheese, tomatoes, vegetable oil, meat, anchovies. However, partially or fully cooked pizza is classified in heading 1905. Apart from the preparations excluded by the General Explanatory Note to this Chapter, the heading also excludes: (a) self-raising flour and "swelling" (pregelatinised) flour of heading 1101 or 1102; (b) mixtures of cereal flours (heading 1101 or 1102), mixtures of flours and meals of leguminous vegetables and mixtures of fruit flours or powders (heading 1106), not otherwise prepared; (c) pasta and couscous of heading 1902; (d) tapioca and substitutes therefor (heading 1903); (e) partially or fully cooked bread and flour confectionery, the latter requiring further preparation before consumption (heading 1905); (f) sauces and preparations therefor (heading 2103); (g) soups and broths and preparations therefor, as well as homogenised composite food preparations (heading 2104); (h) textured vegetable protein products (heading 2106); (ij) beverages of Chapter 22. (III) Food preparations of goods of headings 0401 – 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. The preparations of this heading differ from the products of headings 0401 – 0404 in that they contain, in addition to natural milk constituents, ingredients which are not permitted in the products of headings 0401 – 0404. Thus heading 1901 includes, for example: (1) preparations in powder or liquid form, used as food for infants or for dietetic purposes, consisting of milk to which other ingredients (e.g., cereals, yeast) have been added; (2) milk preparations obtained by replacing one or more constituents of milk (e.g., butterfat) by another substance (e.g., oleic fats). The products of this heading may be sweetened and may contain cocoa. However, the heading excludes products having the character of sugar confectionery (heading 1704), and products containing 5 % or more by weight of cocoa calculated on a totally defatted basis (see the General Explanatory Note to this Chapter) (heading 1806), and beverages (Chapter 22).

This heading also covers mixtures and bases (e.g. powders) for the preparation of ice cream, but excludes ice cream and other types of food ice based on dairy ingredients (heading 2105).

Notes

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. This group does not include:

(a) prepared foodstuffs containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16), with the exception of articles filling heading 1902;

(b) dry biscuits or other articles of flour or starch, specially prepared as animal feed (heading 2309); or

(c) medicinal products or other products of Chapter 30.

2. In heading 1901:

(a) the term “cereal” means cereals of cereals of Chapter 11;

(b) the terms “fine flour” and “coarse flour” mean:

(1) fine and coarse grain flour of cereals of Chapter 11; and

(2) flour of fine and coarse grinding and powder of plants of any group other than flour of fine and coarse grinding or powder of dried vegetables (heading 0712), potatoes (heading 1105) or dried legumes (heading 1106).

3. Heading 1904 does not include articles containing more than 6 % by weight of cocoa on a completely fat-free basis or fully glazed with chocolate or other prepared foodstuffs containing cocoa (heading 1806).

4. For the purpose of heading 1904, the expression “other prepared” means articles which have undergone a special culinary treatment different from that specified in the headings or notes of Chapter 10 or 11.

Additional notes

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. The term "sweet dry biscuits" in subheading 1905 31 applies only to products containing not more than 12 % by weight of moisture and not more than 35 % by weight of fat (filling and coating are not taken into account in determining these figures).

2. В подсубпозицию 1905 90 200 0 включаются только сухие и ломкие продукты.