Chapter 11 covers products of the milling industry, specifically including cereal milling products, starch, inulin, and wheat gluten. This chapter mainly involves powdered products obtained by physical processing such as milling and sifting of cereals or plant tubers, but care must be taken to distinguish them from baked products of Chapter 19 and vegetable products of Chapter 20. The core lies in the degree of processing: powdered products that have only undergone simple physical treatments such as milling and sifting, without further cooking or mixing with other ingredients, are classified under this chapter. Heading 1105 specifically covers potato flour, meal, and powder. This heading applies only to powdered products made from potato tubers through processes such as peeling, drying, and milling. It does not include potato starch (classified under 1108), potato flakes (which may be classified under 2005 if cooked), or potato granules (which may be classified under 0710 or 2004 if the particle size is large). The key distinguishing points are the degree of processing and the product form. The first 2 digits 11 represent Chapter 11 (products of the milling industry), digits 3-4, 05, represent heading 1105 (potato flour, meal, and powder), and digits 5-6, 10, represent subheading 110510 (potato flour). Specifically, heading 1105 also includes 110520 (potato meal and powder), while 110510 specifically refers to flour, i.e., products sifted through a finer mesh (usually with an aperture of ≤0.2 mm). The subheading division is based on particle fineness. The criteria for distinguishing flour from meal are determined by each country's customs according to sifting standards, but are usually based on particle size or mesh number. This product is potato flour, a powdered product obtained from potato tubers through simple physical processing (peeling, drying, milling, sifting), without cooking or mixing with other ingredients, and therefore meets the definition of products of the milling industry under Chapter 11. At the same time, its particle fineness meets the standard for flour, so it is classified under 110510 rather than 110520 (meal). If it were potato starch, it would be classified under 1108; if it were cooked potato powder, it would be classified under 2005.

Product Name: The specific name of the declared commodity should accurately reflect the product's attributes, such as "potato flour." Avoid using general names such as "potato powder." Ingredient Content: Indicate the purity of the potato flour and whether other ingredients (such as anti-caking agents) have been added. Usually, the potato content should be stated as ≥99%. Processing Method: Describe the processing technique, such as "peeling, drying, milling, sifting," emphasizing that it has not been cooked or chemically modified. Fineness: Provide the sifting fineness index, such as "passing through a 200-mesh sieve" or "particle size ≤0.2 mm," to distinguish flour from meal. Packaging Specifications: Explain the packaging form and net weight, such as "25 kg/bag," which affects transportation and inspection requirements. Use: Declare the main use of the commodity, such as "for food processing" or "for making baked goods." Brand Type: Indicate the brand attribute, such as "no brand" or "XX brand," for customs protection of intellectual property rights. Country of Origin: The country or region where the commodity is produced, affecting the application of tariffs and trade agreements. Customs declaration example: Product Name: Potato flour Ingredient Content: Potato 100% Processing Method: Peeling, drying, milling, passing through a 200-mesh sieve Fineness: ≤0.2 mm Packaging Specifications: 25 kg/bag Use: For food processing Brand Type: No brand Country of Origin: Germany HS Code: 1105100000 Mistakenly classifying potato flour under 1108 (starch), ignoring differences in protein and fiber content. Failing to provide fineness proof, resulting in confusion with 110520 (meal). Incorrectly classifying cooked potato powder under 1105, when it should actually be classified under 2005.

The core basis for classification is the commodity attributes: flour made from potato tubers through physical processing, with no other ingredients added, and with fineness meeting the standard for flour. According to the notes to Chapter 11 of the Import and Export Tariff, heading 1105 includes potato flour, meal, and powder. Key determination points: 1) the raw material is potato; 2) the processing method is only physical milling; 3) the fineness meets the flour requirement (usually passing through a 200-mesh sieve); 4) it has not been cooked or chemically modified. If other ingredients are added or it has been cooked, it may be classified under Chapter 19 or Chapter 20. 110520 Potato meal and powder: 110520 is meal, with coarser particles (usually not passing through a 200-mesh sieve), while 110510 is flour, with finer particles. The processing technique is the same; only the fineness differs. 110813 Potato starch: 110813 is starch, a high-purity carbohydrate obtained by removing protein and fiber, while 110510 retains the natural components of potato. 200520 Potato products (such as cooked potato powder): 200520 refers to potato products that have been cooked or mixed with other ingredients, while 110510 is only simply physically processed powder. 071010 Frozen potatoes: 071010 refers to frozen potato pieces that have not been milled and are primary vegetable products. 190190 Other cereal flour products: 190190 refers to mixed or further processed flour products, such as premixes, while 110510 is pure potato flour. Is the raw material only potato? Is the processing method only physical milling? Does the fineness meet the flour standard? Have other ingredients been added? Has it been cooked or chemically modified?

How can I check the tariff rate for HS Code 110510? You can check through the official website of the General Administration of Customs of China, the International Trade Single Window, or the Import and Export Tariff of the People's Republic of China. Tariff rates vary by country, trade agreement (such as RCEP), and country of origin of the goods. It is recommended to use official databases and enter the complete code. What is the difference in classification between potato flour and potato starch? Potato flour (110510) is whole flour obtained by drying and milling potato tubers, retaining protein and fiber; potato starch (110813) is high-purity starch after removing protein and fiber. The processing techniques and ingredients differ, so the classifications differ. How can I prove at declaration that the fineness meets 110510? You can provide the manufacturer's sifting report or test certificate, indicating the mesh number (such as 200 mesh) or particle size range. Customs may require sampling inspection, so it is advisable to prepare relevant technical documents in advance. If anti-caking agent is added to potato flour, can it still be classified under 110510? If the amount added is very small and is only used to prevent caking, it usually does not affect classification, but it must be indicated in the declaration elements. If the amount added is large or changes the nature of the product, it may be classified under another code. How should potato flour sold through cross-border e-commerce be declared? It must be declared according to general trade or cross-border e-commerce models, providing elements such as product name, ingredients, and processing method. Note the regulatory differences between personal items and commercial parcels, and it is recommended to consult a customs broker. Are the tariff rates for 110510 and 110520 the same? The tariff rates for the two may be the same or different, depending on the specific country's tariff schedule. It is recommended to check the latest tariff schedule. Usually, the tariff treatment for flour and meal is the same, but this should be confirmed. What is the export tax rebate for potato flour? The export tax rebate rate is stipulated by the State Taxation Administration and may change. You can obtain the latest rebate rate through the electronic tax bureau or by consulting a tax adviser. It is usually related to the commodity code. How can I avoid incorrect classification of potato flour? Ensure that the declaration elements are complete and accurate, especially fineness, ingredients, and processing method. You may refer to customs classification decisions or advance classification services, and apply for an advance ruling if necessary.