Chapter 11 covers products of the milling industry, including cereal flours, starch, inulin, and gluten. Products of this chapter are mainly obtained through physical processing such as milling and sifting of cereals, and serve as basic raw materials for the food industry. Headings within the chapter are divided according to the type of raw material and the degree of processing, such as 1101 for wheat flour, 1102 for other cereal flours, 1103 for cereal groats, etc. This chapter does not include further-processed foods (such as baked goods), nor does it include unprocessed cereals (Chapter 10). Heading 1101 specifically covers wheat flour and meslin flour. Wheat flour refers to the powdery product obtained by milling and sifting wheat (Chapter 10), which may contain a small amount of other cereal flour (such as mixed rye flour) but must retain the essential characteristics of wheat flour. Subheadings under this heading are distinguished based on whether other cereal flours are mixed in. Note that heading 1101 does not include wheat starch (1108) or wheat gluten (1109), nor does it include pre-mixed or prepared flour products (such as baking powder, 1901). HS code 110100 is a 6-digit subheading, but in actual international trade it is often extended to 8-10 digits. The first 2 digits "11" represent Chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten. The 3rd-4th digits "01" represent heading 1101: Wheat or meslin flour. The 5th-6th digits "00" indicate that this heading is currently not further subdivided (if subdivided, it could be 1101.00.10, etc., depending on the mixing situation). Therefore, 110100 refers to wheat flour or meslin flour not mixed with other cereal flours. National customs may add 2 more digits for statistical or regulatory purposes, such as China Customs' 11010000. This commodity is classified under 1101 rather than 1102 (other cereal flours) because its raw material is wheat and it has undergone milling processing, which conforms to the definition of milling products under Chapter 11. The difference from 1103 (cereal groats, meal and pellets) is that 1103 covers products that have undergone further processing (such as being made into pellets), while 1101 is only simply milled powder. The difference from 1901 (malt extract, pastry flour, etc.) is that 1901 involves mixed or prepared flour products, while 1101 is pure wheat flour.
Chapter
Chapter 11 covers products of the milling industry, including cereal flours, starch, inulin, and gluten. Products of this chapter are mainly obtained through physical processing such as milling and sifting of cereals, and serve as basic raw materials for the food industry. Headings within the chapter are divided according to the type of raw material and the degree of processing, such as 1101 for wheat flour, 1102 for other cereal flours, 1103 for cereal groats, etc. This chapter does not include further-processed foods (such as baked goods), nor does it include unprocessed cereals (Chapter 10).
Heading
Heading 1101 specifically covers wheat flour and meslin flour. Wheat flour refers to the powdery product obtained by milling and sifting wheat (Chapter 10), which may contain a small amount of other cereal flour (such as mixed rye flour) but must retain the essential characteristics of wheat flour. Subheadings under this heading are distinguished based on whether other cereal flours are mixed in. Note that heading 1101 does not include wheat starch (1108) or wheat gluten (1109), nor does it include pre-mixed or prepared flour products (such as baking powder, 1901).
Digit Breakdown
HS code 110100 is a 6-digit subheading, but in actual international trade it is often extended to 8-10 digits. The first 2 digits "11" represent Chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten. The 3rd-4th digits "01" represent heading 1101: Wheat or meslin flour. The 5th-6th digits "00" indicate that this heading is currently not further subdivided (if subdivided, it could be 1101.00.10, etc., depending on the mixing situation). Therefore, 110100 refers to wheat flour or meslin flour not mixed with other cereal flours. National customs may add 2 more digits for statistical or regulatory purposes, such as China Customs' 11010000.
Classification Basis
This commodity is classified under 1101 rather than 1102 (other cereal flours) because its raw material is wheat and it has undergone milling processing, which conforms to the definition of milling products under Chapter 11. The difference from 1103 (cereal groats, meal and pellets) is that 1103 covers products that have undergone further processing (such as being made into pellets), while 1101 is only simply milled powder. The difference from 1901 (malt extract, pastry flour, etc.) is that 1901 involves mixed or prepared flour products, while 1101 is pure wheat flour.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as "wheat flour" or "rye flour", which must correspond to the HS code. Raw Material: Specify the cereal used, such as "wheat" or "rye", and whether other cereals are mixed in. Processing Method: Describe the milling method, such as "grinding", "sifting", and whether bleaching or nutrient fortification has been applied. Composition Content: Main components and their content, such as protein, ash, moisture, etc., used to distinguish quality grades. Packaging Specifications: Packaging form and net weight, such as "25kg/bag", "bulk", which affects tax rates and regulatory conditions. Brand: Manufacturer or brand name; if no brand, fill in "None". Purpose: Main use, such as "food processing", "baking", used to assist in determining classification. Product Name: Wheat flour; Raw Material: Wheat; Processing Method: Grinding, sifting, unbleached; Composition Content: Protein 12%, moisture 14%; Packaging Specifications: 25kg/bag; Brand: ABC; Purpose: Bread baking. Misreporting mixed flour (such as a wheat and rye blend) as pure wheat flour, leading to classification errors. Failing to indicate additives (such as vitamins, bleaching agents), which may result in classification under 1901. Confusing industrial flour with edible flour, affecting regulatory conditions.
Product Name
The specific name of the declared commodity, such as "wheat flour" or "rye flour", which must correspond to the HS code.
⚠️ Misreporting as "flour" or "pastry flour" without distinguishing the specific cereal type.
Raw Material
Specify the cereal used, such as "wheat" or "rye", and whether other cereals are mixed in.
⚠️ Failing to indicate the mixing ratio, or misreporting mixed flour as pure wheat flour.
Processing Method
Describe the milling method, such as "grinding", "sifting", and whether bleaching or nutrient fortification has been applied.
⚠️ Omitting additive information, leading to classification errors.
Composition Content
Main components and their content, such as protein, ash, moisture, etc., used to distinguish quality grades.
⚠️ Failing to provide key indicators, making it impossible to determine whether it is high-gluten or low-gluten flour.
Packaging Specifications
Packaging form and net weight, such as "25kg/bag", "bulk", which affects tax rates and regulatory conditions.
⚠️ Misreporting as retail packaging when it is actually industrial packaging.
Brand
Manufacturer or brand name; if no brand, fill in "None".
⚠️ Misreporting the trader as the brand.
Purpose
Main use, such as "food processing", "baking", used to assist in determining classification.
⚠️ Vaguely filling in "for food" without specific explanation.
Misreporting mixed flour (such as a wheat and rye blend) as pure wheat flour, leading to classification errors.
Failing to indicate additives (such as vitamins, bleaching agents), which may result in classification under 1901.
Confusing industrial flour with edible flour, affecting regulatory conditions.
🎯 Classification Logic
The core basis for classification is: 1) whether the raw material is wheat; 2) whether the processing method is milling; 3) whether other cereal flours are mixed in; 4) whether further preparation has been applied. According to the Import and Export Tariff, 1101 only covers simply milled wheat flour. If other cereal flours are mixed in and the proportion exceeds a certain limit, it may be classified under 1101 or 1102. If other substances (such as baking powder) are added, it is classified under 1901. 1102 Other cereal flours: 1102 covers cereal flours other than wheat and rye, such as corn flour and rice flour. If a large amount of other cereal flour is mixed into wheat flour, it may be classified under 1102. 1103 Cereal groats, meal and pellets: 1103 covers cereal products that have undergone further processing (such as being made into pellets), while 1101 is only in powder form, not pelletized. 1108 Starches: 1108 is extracted starch, such as wheat starch, while 1101 is whole-grain milled flour containing protein and other components. 1901 Malt extract, pastry flour, etc.: 1901 covers mixed or prepared flour products, such as flour with added leavening agents, while 1101 is pure wheat flour. 1001 Wheat: 1001 is unprocessed wheat grain, while 1101 is milled powder, with different degrees of processing. Is the raw material wheat or rye? Has it undergone milling processing? Is it mixed with other cereal flours? Have other substances been added? Is the packaging intended for retail?
Basis
The core basis for classification is: 1) whether the raw material is wheat; 2) whether the processing method is milling; 3) whether other cereal flours are mixed in; 4) whether further preparation has been applied. According to the Import and Export Tariff, 1101 only covers simply milled wheat flour. If other cereal flours are mixed in and the proportion exceeds a certain limit, it may be classified under 1101 or 1102. If other substances (such as baking powder) are added, it is classified under 1901.
Confused Codes：
1102 - Other cereal flours
1102 covers cereal flours other than wheat and rye, such as corn flour and rice flour. If a large amount of other cereal flour is mixed into wheat flour, it may be classified under 1102.
1103 - Cereal groats, meal and pellets
1103 covers cereal products that have undergone further processing (such as being made into pellets), while 1101 is only in powder form, not pelletized.
1108 - Starches
1108 is extracted starch, such as wheat starch, while 1101 is whole-grain milled flour containing protein and other components.
1901 - Malt extract, pastry flour, etc.
1901 covers mixed or prepared flour products, such as flour with added leavening agents, while 1101 is pure wheat flour.
1001 - Wheat
1001 is unprocessed wheat grain, while 1101 is milled powder, with different degrees of processing.
Self-Check：
✓ Is the raw material wheat or rye?
✓ Has it undergone milling processing?
✓ Is it mixed with other cereal flours?
✓ Have other substances been added?
✓ Is the packaging intended for retail?
❓ FAQ
How do I look up the HS code for wheat flour? First confirm that the commodity is wheat flour, then look under Chapter 11, heading 1101. If it is pure wheat flour, use 110100; if mixed with other cereal flours, determine based on the mixing situation whether it still falls under 1101 or should be reclassified to 1102. It is recommended to use the General Administration of Customs' Import and Export Tariff or an online query tool, and enter the keyword "wheat flour". What is the difference in HS codes between wheat flour and pastry flour? Wheat flour is classified under 1101 as simply milled powder; pastry flour usually has leavening agents, sugar, etc. added, making it a mixed prepared food classified under 1901. The key difference is whether other substances have been added; if it is only wheat flour, it goes under 1101. How is mixed wheat flour classified? If a small amount of other cereal flour (such as rye flour) is mixed into wheat flour and the essential characteristics of wheat flour are still retained, it may be classified under 1101; if the mixing proportion is relatively high, it may be classified under 1102. The specific determination needs to refer to the tariff notes and customs findings. What are the declaration elements for wheat flour? They mainly include product name, raw material, processing method, composition content, packaging specifications, brand, purpose, etc. When declaring, they must be filled in truthfully, especially the processing method and composition, in order to distinguish different subheadings. What regulatory conditions are required for importing wheat flour? Importing wheat flour usually requires an animal and plant quarantine permit and must comply with national food safety standards. Specific regulatory conditions vary by country; it is recommended to check the General Administration of Customs' Registered List of Overseas Production Enterprises of Imported Food and the Measures for the Safety Administration of Imported and Exported Food. How do I check the tariff rate for wheat flour? Tariff rates change, and can be checked through the General Administration of Customs website or the Import and Export Tariff. Enter HS code 110100 to view the MFN rate, general rate, etc. You can also use China Customs' "Tariff Query" system. How is cross-border e-commerce retail wheat flour declared? For cross-border e-commerce retail imports of wheat flour, declaration must be made through a cross-border e-commerce platform, providing order, payment, and logistics information. The HS code remains 110100, but attention must be paid to the reasonable quantity for personal use, and the cross-border e-commerce comprehensive tax must be paid. What are the considerations for exporting wheat flour? Exporting wheat flour requires compliance with the standards of the destination country and completion of export inspection and quarantine. When declaring, contracts, invoices, packing lists, etc. must be provided, and the HS code must be filled in accurately. Some countries may require a certificate of origin, health certificate, etc.
Q: How do I look up the HS code for wheat flour?
A: First confirm that the commodity is wheat flour, then look under Chapter 11, heading 1101. If it is pure wheat flour, use 110100; if mixed with other cereal flours, determine based on the mixing situation whether it still falls under 1101 or should be reclassified to 1102. It is recommended to use the General Administration of Customs' Import and Export Tariff or an online query tool, and enter the keyword "wheat flour".
Q: What is the difference in HS codes between wheat flour and pastry flour?
A: Wheat flour is classified under 1101 as simply milled powder; pastry flour usually has leavening agents, sugar, etc. added, making it a mixed prepared food classified under 1901. The key difference is whether other substances have been added; if it is only wheat flour, it goes under 1101.
Q: How is mixed wheat flour classified?
A: If a small amount of other cereal flour (such as rye flour) is mixed into wheat flour and the essential characteristics of wheat flour are still retained, it may be classified under 1101; if the mixing proportion is relatively high, it may be classified under 1102. The specific determination needs to refer to the tariff notes and customs findings.
Q: What are the declaration elements for wheat flour?
A: They mainly include product name, raw material, processing method, composition content, packaging specifications, brand, purpose, etc. When declaring, they must be filled in truthfully, especially the processing method and composition, in order to distinguish different subheadings.
Q: What regulatory conditions are required for importing wheat flour?
A: Importing wheat flour usually requires an animal and plant quarantine permit and must comply with national food safety standards. Specific regulatory conditions vary by country; it is recommended to check the General Administration of Customs' Registered List of Overseas Production Enterprises of Imported Food and the Measures for the Safety Administration of Imported and Exported Food.
Q: How do I check the tariff rate for wheat flour?
A: Tariff rates change, and can be checked through the General Administration of Customs website or the Import and Export Tariff. Enter HS code 110100 to view the MFN rate, general rate, etc. You can also use China Customs' "Tariff Query" system.
Q: How is cross-border e-commerce retail wheat flour declared?
A: For cross-border e-commerce retail imports of wheat flour, declaration must be made through a cross-border e-commerce platform, providing order, payment, and logistics information. The HS code remains 110100, but attention must be paid to the reasonable quantity for personal use, and the cross-border e-commerce comprehensive tax must be paid.
Q: What are the considerations for exporting wheat flour?
A: Exporting wheat flour requires compliance with the standards of the destination country and completion of export inspection and quarantine. When declaring, contracts, invoices, packing lists, etc. must be provided, and the HS code must be filled in accurately. Some countries may require a certificate of origin, health certificate, etc.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.