Chapter 11 covers products of the milling industry, including flour, groats, meal, granules, and pellets of wheat, coarse grains, potatoes, and other plant tubers. Products of this chapter must be milled or processed but not further cooked or mixed with other substances. The key distinction lies in the degree of processing: products that are only milled, sifted, or pelletized fall under this chapter, while those that are puffed, roasted, or mixed with other ingredients fall under Chapter 19. Heading 1105 specifically covers flour, groats, meal, flakes, granules, and pellets of potatoes. Among these, 'groats and granules' refer to products that have been milled but do not meet the standard for flour, or granular products formed by pelletizing. This heading does not include potato starch (classified under 1108) or potato flakes (classified under 1105.20, but flakes usually refer to pressed sheet form, while granules are irregular granular form). Code 110520 is a 6-digit subheading: the first 2 digits '11' represent Chapter 11 (products of the milling industry); digits 3-4 '05' represent heading 1105 (flour, groats, meal, flakes, granules, and pellets of potatoes); digits 5-6 '20' represent subheading 110520, specifically referring to groats and granules of potatoes. The 5th digit '2' indicates the second subheading under 1105 (the first subheading 110510 is flour and meal), and the 6th digit '0' is the subdivision sequence number. Therefore, 110520 precisely refers to potato groats and granules, distinguishing them from flour (110510) and flakes (usually also classified under 110510 or 110520? Note: flakes are usually classified under 110510? Actually, flakes are classified under 110510? According to HS notes, 110510 is flour and meal, 110520 is groats, granules, and pellets, flakes are usually classified under 110510? But flakes may be classified under 110520? Need to confirm: According to HS 2017 version, 1105.10 is flour and meal, 1105.20 is groats, granules, and pellets, flakes are usually classified under 1105.10? Actually, flakes are usually classified under 1105.20? No, flakes are flakes, granules are granules, they are different. HS notes: 1105.20 includes groats, granules, and pellets, and also includes flakes? Need to verify. According to customs tariff, 1105.20 is 'groats and granules', flakes are usually classified under 1105.10? But flakes are flattened, should be classified under 1105.20? Actually, many countries classify potato flakes under 1105.20. However, the user specifies groats and granules, so we handle it as 110520.)

Product Name: The specific name of the declared commodity, such as 'potato groats' or 'potato granules', and the generic term 'potato products' must not be used. Composition Content: Indicate the potato dry matter content, moisture, and whether other ingredients (such as anti-caking agents) are added, which must be consistent with the processing method. Processing Method: State whether it is milled, pelletized, or flaked, and whether it has undergone heat treatment or puffing. Appearance Form: Describe the particle size, color, and uniformity, such as 'irregular granules, particle size 1-3mm'. Use: Indicate the main use, such as raw material for food processing, feed, pet food, etc. Packaging Specifications: Indicate net weight and packaging form (bagged, bulk), which affects tax rates and regulatory conditions. Brand Type: Fill in 'no brand', 'domestic brand', or 'foreign brand', and indicate the brand name. Production Date/Shelf Life: Required by some countries for food safety supervision. Customs declaration example: Product Name: Potato groats Composition Content: Potato dry matter ≥90%, moisture ≤10%, no additives Processing Method: Potatoes peeled, steamed, dried, then milled and pelletized Appearance Form: Light yellow irregular granules, particle size 1-2mm Use: Used as raw material for making puffed food Packaging Specifications: 25kg/bag, net weight 25kg Brand Type: No brand Production Date: 2025-01-01, shelf life 12 months Misreporting groats as flour, causing the code to change from 110520 to 110510, affecting regulatory conditions. Ignoring the pelletizing process; if the granules have been puffed, they should be classified under Chapter 19 rather than 110520. Not indicating additives; if sugar, salt, etc. are added, they may be classified under Chapter 19 or Chapter 21.

Core basis for classification: 1) The product must be made from potatoes and be in the form of groats or granules; 2) Processing is limited to milling, sifting, or pelletizing, without puffing, roasting, or mixing with other substances; 3) Granules must be irregular granular form, distinguished from flakes (pressed sheet form) and flour (powder form). If the product has undergone further processing (such as pre-gelatinization, puffing), it is classified under Chapter 19. Reference should also be made to the Explanatory Notes to the Harmonized System for heading 1105. 110510 Potato flour and meal: Flour has a smaller particle size (usually ≤0.2mm), while groats have a larger particle size; flour is used for baking, groats are used for puffing or feed. 110819 Other starches: Starch is a purified carbohydrate, while groats and granules contain fiber, protein, etc., and are not pure starch. 190590 Other puffed foods: Puffed foods undergo heat treatment to gelatinize starch, while 110520 is only physically pelletized without changing the starch structure. 071010 Frozen potatoes: Frozen potatoes are unprocessed tubers, while 110520 is a processed powder/granule product. 200520 Potato products not prepared with vinegar: This code covers cooked or preserved potatoes, such as potato chips and French fries, while 110520 is uncooked powder/granules. Is the product made only from potatoes, with no other additives? Is the processing limited to milling or pelletizing, with no puffing or roasting? Is the granule form irregular granular, rather than flakes or flour? Is it used as food or feed raw material, rather than direct retail? Have adjacent codes such as starch and frozen potatoes been excluded?

How to check the tax rate for HS code 110520? You can check through the official website of the General Administration of Customs of China or the 'Single Window' by entering code 110520, selecting the import/export direction and country of origin, and the system will display the MFN rate, agreement rate, etc. Note that tax rates may be adjusted annually, and the latest tariff should be used as the standard. How to distinguish potato groats from flour during customs declaration? Mainly based on particle size and use: flour particle size is usually less than 0.2mm, used for baking; groats have a larger particle size (0.2-2mm), used for puffing or feed. When declaring, a particle size test report or process description must be provided to avoid classification errors. If potato granules have been puffed, which code should they be classified under? Puffing gelatinizes the starch and changes the product's properties, so it should be classified under Chapter 19, such as 190590 (other puffed foods). If only pelletized without puffing, it remains under 110520. What are the differences in regulatory conditions between 110520 and 110510? The regulatory conditions may differ; for example, 110510 may involve food additive standards, while 110520 as groats may be used for feed, requiring attention to animal and plant quarantine requirements. The specific conditions are subject to the latest customs regulations. How to declare potato groats sold through cross-border e-commerce? It needs to be declared according to general trade or cross-border e-commerce mode, providing product name, composition, processing method, and other elements. If it is retail packaging, label requirements should also be noted. It is recommended to consult a customs broker or customs in advance. Can potato groats enjoy agreement tax rates? It is necessary to confirm whether the country of origin has signed a free trade agreement with China. For example, imports from ASEAN may enjoy agreement tax rates, but a certificate of origin must be provided. When checking the specific tax rate, simply select the corresponding agreement. What are the consequences of omitting 'processing method' during declaration? It may prevent customs from determining the classification, thereby delaying customs clearance or requiring supplementary materials. If incorrectly classified, it may result in tax recovery, fines, or even administrative penalties. It is essential to declare truthfully. What documents are required for exporting products under 110520? Usually requires a contract, invoice, packing list, customs declaration form, certificate of origin (if applicable), food/feed export license (depending on destination requirements), etc. Some countries also require a phytosanitary certificate.