11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

: A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519 ]). In an annex to the schedule of customs duties, the placing of the annex's reference between square brackets indicates that the contents of that annex have been deleted (for example, [Annex 7]). SUPPLEMENTARY UNITS c/k Carats (1 metric carat = 2 × 10 –4 kg) ce/el Number of cells ct/l Carrying capacity in tonnes ( 11 ) g Gram gi F/S Gram of fissile isotopes kg H 2 O 2 Kilogram of hydrogen peroxide kg K 2 O Kilogram of potassium oxide kg KOH Kilogram of potassium hydroxide (caustic potash) kg met.am. Kilogram of methylamines kg N Kilogram of nitrogen kg NaOH Kilogram of sodium hydroxide (caustic soda) kg/net eda Kilogram drained net weight kg P 2 O 5 Kilogram of diphosphorus pentaoxide kg 90 % sdt Kilogram of substance 90 % dry kg U Kilogram of uranium 1 000 kWh Thousand kilowatt hours l Litre l alc. 100 % Litre pure (100 %) alcohol m Metre m 2 Square metre m 3 Cubic metre 1 000 m 3 Thousand cubic metres pa Number of pairs p/st Number of items 100 p/st Hundred items 1 000 p/st Thousand items TJ Terajoule (gross calorific value) t. CO 2 Tonne of CO 2 (carbon dioxide) equivalent ( 12 ) — No supplementary unit PART TWO SCHEDULE OF CUSTOMS DUTIES

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) (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 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 notes 1. The duty-rate applicable to mixtures of this chapter shall be as follows: (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies; (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty. 2. 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 headings 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 headings 0801 and 0802 , at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.