1903 00 00 — Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

This heading covers edible products prepared from manioc starch (tapioca), sago starch (sago), potato starch (farina, potato tapioca, potato sago) or from other similar starches (from arrowroot, salep, cassava, etc.). The starch is mixed with water and the resulting thick paste is placed on a straining sieve or a perforated tray from which it drips onto a metal plate heated to a temperature of 120 – 150 ˚C. The drops form small grains or flakes which are sometimes crushed or granulated. In another process, the starch paste is agglomerated in a steam-heated vessel. The products are marketed in the form of flakes, granules, pearls, siftings, grains or similar forms. They are used for making soups, puddings or dietetic foods.

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.