Chapter 11 covers products of the milling industry, including flour, groats, meal, starch, inulin, and gluten. This chapter does not include unmilled cereals (Chapter 10), baked goods (Chapter 19), or cereal products for direct consumption. The core characteristic is that the processing method is milling or similar treatment, and the product form is powder, granules, or starch. Heading 1103 covers cereal groats, meal, and pellets. Groats are granular products obtained by coarse milling of cereals, meal is finely ground powder, and pellets are obtained by extruding meal into granules. This heading includes such products from wheat, corn, rice, and other cereals, but excludes ready-to-eat cereals or further processed foods. The first 2 digits 11 represent Chapter 11 (Products of the milling industry). Digits 3-4, 03, represent heading 1103 (Cereal groats, meal, and pellets). Digits 5-6, 11, are the subheading, specifically referring to wheat groats. Therefore, 110311 completely represents wheat groats, i.e., granular products obtained by coarse milling of wheat, distinguished from wheat fine flour (1101) or wheat pellets (1103 20). This commodity is wheat groats, a coarse-milled cereal product, conforming to the description of heading 1103. Its particle size is larger than flour but smaller than raw grain, and it is not further processed. The adjacent code 1101 is fine flour of wheat or meslin, 1102 is fine flour of other cereals, and 1104 is cereals otherwise worked, so it is classified under 1103 11.

Product name: The specific name of the declared commodity, which should accurately reflect the properties of the goods, such as "wheat groats". Raw material: Specify the type of cereal used, such as durum wheat, soft wheat, etc. Processing method: Describe the degree of milling, such as coarse grinding, fine grinding, screening, etc. Particle size: Provide the particle size range or mesh, such as passing through XX mesh sieve. Use: Explain the use of the goods, such as for food, industrial use, feed, etc. Packaging specifications: Indicate the packaging form and net weight, such as 25kg/bag. Brand: If there is a brand, declare the brand name. Ingredient content: Main ingredients and content, such as starch, protein, moisture, etc. Customs declaration example: Product name: Wheat groats Raw material: Durum wheat Processing method: Coarse grinding, screening Particle size: Passing through 20 mesh sieve, retained on 40 mesh or above Use: Food Packaging specifications: 25kg/bag Brand: None Ingredient content: Starch 75%, protein 12%, moisture 12% HS code: 11031100 Misreporting groats as fine flour, leading to classification under 1101 instead of 1103. Failure to provide particle size indicators, making it impossible to prove conformity with the definition of groats. Declaring use as feed, which may lead to classification under Chapter 23 residues.

The core basis for classification is the physical form and degree of processing of the product. Wheat groats are granules obtained by coarse milling of wheat, with a particle size typically greater than 500 micrometers, retaining some bran. The difference from fine flour lies in particle size, and the difference from pellets lies in whether they have been extruded into shape. It is also necessary to confirm that no other substances have been added and that it is not ready-to-eat. 1101 Fine flour of wheat or meslin: Fine flour has a smaller particle size, typically all passing through a 100 mesh sieve, while groats retain a noticeable granular texture. 1102 Fine flour of other cereals: The raw material is not wheat, such as corn, rice, etc., and it is fine flour rather than groats. 1103 20 Cereal pellets: Pellets are made by extruding meal into granules with a regular shape, while groats are natural milling products. 1104 Cereals otherwise worked: Such as rolled, hulled, or made into granules, with different processing methods. 2302 Residues of cereal milling: Residues are by-products of milling, while groats are direct products, with different composition and uses. Is the raw material wheat? Is the processing method coarse grinding? Is the particle size larger than the fine flour standard? Have no other substances been added? Is the use non-feed?

How to query the HS code for wheat groats? You can check the customs tariff, HS code query websites, or consult a customs broker. Enter the keyword "wheat groats", and the system will recommend 110311. It is necessary to confirm that the product meets the definition of groats, i.e., coarse-milled, granular. What is the difference in classification between wheat groats and flour? Flour is classified under 1101, and groats under 1103. The key difference lies in particle size: flour is fine, all passing through a fine sieve; groats have noticeable granules, retaining some bran. Particle size indicators must be provided during declaration. What are the declaration elements for wheat groats? They include product name, raw material, processing method, particle size, use, packaging specifications, brand, and ingredient content. Among these, particle size and processing method are key to distinguishing classification and must be accurately declared. If wheat groats are used for feed, will the code change? If used for feed, they may be classified under 2302 (residues of cereal milling) or 1214 (vegetable products for feed), but if they are still food-grade groats, even if ultimately used for feed, they may still be classified under 1103. It is recommended to confirm based on actual use and composition. How to query the import tariff for wheat groats? Tariff rates may change. You can check the latest "Customs Import and Export Tariff of the People's Republic of China" or the website of the General Administration of Customs. Pay attention to MFN rates, general rates, VAT, etc., and confirm whether there are free trade agreement preferences. What should be noted when selling wheat groats through cross-border e-commerce? Ensure that the goods comply with the food safety standards of the importing country, and provide accurate HS codes and declaration elements during declaration. Supervision for personal use and commercial imports differs; it is recommended to consult customs in advance. What is the export tax rebate for wheat groats? The export tax rebate rate needs to be checked in the latest export tax rebate rate database. Generally, the rebate rate for agricultural products is relatively low. The specific rate is subject to the determination of the tax authorities; it is recommended to consult the local tax bureau. How to distinguish wheat groats from cracked wheat? Cracked wheat is wheat that has been cut or crushed, classified under 1104; groats are milling products, classified under 1103. Cracked wheat has larger particles and irregular shapes, while groats are relatively uniform.