Chapter 11 covers products of the milling industry, including wheat, corn, rice and other cereal flours, as well as starch, inulin, gluten, etc. However, cassava flour, as a tuber plant flour, is classified under Chapter 11 rather than Chapter 7 or Chapter 8 according to HS classification principles, because it has undergone milling processing and has exceeded the scope of primary agricultural products. Products of this chapter must be milled or similarly processed, but must not be further processed into food. Heading 1106 covers flour and powder of cereals or vegetable tubers and roots other than those of heading 11.04, and flour of products of Chapter 8. Specifically, it includes cassava flour, arrowroot flour, sweet potato flour, etc. Note: 1106 does not include potato flour (classified under 1105), cereal fine flour (classified under 1101-1104), or dried leguminous flour (classified under 1106 but requiring distinction). Subheadings under this heading are divided by specific variety. The first 2 digits 11: represent Chapter 11, namely products of the milling industry; products within the chapter must meet the required depth of processing. The 3rd-4th digits 06: represent heading 1106, namely flour and powder of cereals, tubers, and roots other than those of heading 11.04, and flour of products of Chapter 8. The 5th-6th digits 20: represent subheading 1106.20, specifically cassava flour and cassava powder. This subheading is a 6-digit subheading, and there is no further 8-digit subdivision in the HS international standard, but China Customs may add a 10-digit code such as 1106.2000.00 according to its national trade statistics needs. Cassava flour is classified under 1106 rather than 1105 (potato flour) or 1108 (starch), because its raw material is cassava tuberous roots and its processing method is milling rather than starch extraction. If cassava is processed to extract starch, it is classified under 1108.14; if it is dried cassava chips, it is classified under 0714. 1106.20 specifically lists cassava flour, reflecting its independent trade status.
Chapter
Chapter 11 covers products of the milling industry, including wheat, corn, rice and other cereal flours, as well as starch, inulin, gluten, etc. However, cassava flour, as a tuber plant flour, is classified under Chapter 11 rather than Chapter 7 or Chapter 8 according to HS classification principles, because it has undergone milling processing and has exceeded the scope of primary agricultural products. Products of this chapter must be milled or similarly processed, but must not be further processed into food.
Heading
Heading 1106 covers flour and powder of cereals or vegetable tubers and roots other than those of heading 11.04, and flour of products of Chapter 8. Specifically, it includes cassava flour, arrowroot flour, sweet potato flour, etc. Note: 1106 does not include potato flour (classified under 1105), cereal fine flour (classified under 1101-1104), or dried leguminous flour (classified under 1106 but requiring distinction). Subheadings under this heading are divided by specific variety.
Digit Breakdown
The first 2 digits 11: represent Chapter 11, namely products of the milling industry; products within the chapter must meet the required depth of processing. The 3rd-4th digits 06: represent heading 1106, namely flour and powder of cereals, tubers, and roots other than those of heading 11.04, and flour of products of Chapter 8. The 5th-6th digits 20: represent subheading 1106.20, specifically cassava flour and cassava powder. This subheading is a 6-digit subheading, and there is no further 8-digit subdivision in the HS international standard, but China Customs may add a 10-digit code such as 1106.2000.00 according to its national trade statistics needs.
Classification Basis
Cassava flour is classified under 1106 rather than 1105 (potato flour) or 1108 (starch), because its raw material is cassava tuberous roots and its processing method is milling rather than starch extraction. If cassava is processed to extract starch, it is classified under 1108.14; if it is dried cassava chips, it is classified under 0714. 1106.20 specifically lists cassava flour, reflecting its independent trade status.
📝 Declaration Elements
Product name: The specific commodity name should be declared, such as "cassava flour", avoiding general terms such as "starch". It must be consistent with the contract and invoice. Ingredient content: Declare the main ingredients and content, such as starch content, moisture, ash, etc. Cassava flour usually has a starch content of 70-85%. Processing method: Explain the processing technique, such as "peeling, milling, sieving", etc., to prove that it is flour rather than starch extract. Packaging specifications: Declare the packaging form and net weight, such as "25kg/bag", "50kg/bag", etc., which affects regulatory conditions. Brand type: Declare the brand and type, such as "no brand", "XX brand", for customs protection of intellectual property rights. Use: Declare the specific use, such as "raw material for food processing", "for feed", etc.; different uses have different regulatory conditions. Country of origin: Declare the country (region) of origin of the goods, which affects tariffs and the application of trade agreements. Product name: cassava flour; Ingredient content: starch 78%, moisture 12%, fiber 5%, ash 2%; Processing method: fresh cassava peeled, milled, sieved, dried; Packaging specifications: 25kg/bag, net weight 25kg; Brand type: no brand; Use: raw material for food processing (making pastries); Country of origin: Thailand. Confusing cassava flour with cassava starch, the latter should be classified under 1108.14. Ignoring the declaration of ingredient content, making it impossible to determine whether it belongs to 1106. Unclear declaration of use, which may affect inspection and quarantine regulation.
Product name
The specific commodity name should be declared, such as "cassava flour", avoiding general terms such as "starch". It must be consistent with the contract and invoice.
⚠️ Misreporting as "cassava starch" or "edible starch", leading to classification errors.
Ingredient content
Declare the main ingredients and content, such as starch content, moisture, ash, etc. Cassava flour usually has a starch content of 70-85%.
⚠️ Writing only "pure natural" without specific data, making classification impossible to determine.
Processing method
Explain the processing technique, such as "peeling, milling, sieving", etc., to prove that it is flour rather than starch extract.
⚠️ Filling in "extraction" easily leads to it being mistaken for starch; "milling" should be written.
Packaging specifications
Declare the packaging form and net weight, such as "25kg/bag", "50kg/bag", etc., which affects regulatory conditions.
⚠️ Omitting net weight or packaging unit, causing inconvenience in inspection.
Brand type
Declare the brand and type, such as "no brand", "XX brand", for customs protection of intellectual property rights.
Declare the specific use, such as "raw material for food processing", "for feed", etc.; different uses have different regulatory conditions.
⚠️ Generally writing "edible" without distinguishing industrial from food use.
Country of origin
Declare the country (region) of origin of the goods, which affects tariffs and the application of trade agreements.
⚠️ Misreporting as the exporting country or transit country.
Example： Product name: cassava flour; Ingredient content: starch 78%, moisture 12%, fiber 5%, ash 2%; Processing method: fresh cassava peeled, milled, sieved, dried; Packaging specifications: 25kg/bag, net weight 25kg; Brand type: no brand; Use: raw material for food processing (making pastries); Country of origin: Thailand.
Common Mistakes：
Confusing cassava flour with cassava starch, the latter should be classified under 1108.14.
Ignoring the declaration of ingredient content, making it impossible to determine whether it belongs to 1106.
Unclear declaration of use, which may affect inspection and quarantine regulation.
🎯 Classification Logic
Core basis for classification: 1) the raw material is cassava tuberous roots, belonging to products of Chapter 7 or Chapter 8; 2) the processing method is milling, not starch extraction; 3) it conforms to the notes to Chapter 11, namely tuber flour other than that of heading 11.04. If it undergoes further processing (such as pre-gelatinization), it may be classified under Chapter 19. At the same time, reference should be made to the description of 1106 in the Explanatory Notes to the Harmonized System. 1105 Potato flour: Potato flour specifically refers to milled potato flour, classified under 1105; cassava flour is classified under 1106.20. The raw materials are different, but the appearance is similar, and distinction requires composition testing. 1108 Starch: 1108 is extracted starch, such as cassava starch classified under 1108.14; 1106 is directly milled flour, retaining fiber and other components. The key difference lies in the depth of processing: starch requires removal of protein and fiber. 0714 Fresh or dried cassava: 0714 is fresh or dried cassava tuberous roots that have not been milled; 1106 is the product after milling. If cassava is only sliced and dried, it is still classified under 0714. 1903 Cassava starch products: 1903 is food further processed from cassava starch, such as sago; 1106 is the primary powdery raw material, not seasoned or made into food. Is the raw material cassava tuberous roots? Is the processing only milling, without starch extraction? Have other substances been added? Is it for food or industrial use? Is the packaging suitable for direct retail sale?
Basis
Core basis for classification: 1) the raw material is cassava tuberous roots, belonging to products of Chapter 7 or Chapter 8; 2) the processing method is milling, not starch extraction; 3) it conforms to the notes to Chapter 11, namely tuber flour other than that of heading 11.04. If it undergoes further processing (such as pre-gelatinization), it may be classified under Chapter 19. At the same time, reference should be made to the description of 1106 in the Explanatory Notes to the Harmonized System.
Confused Codes：
1105 - Potato flour
Potato flour specifically refers to milled potato flour, classified under 1105; cassava flour is classified under 1106.20. The raw materials are different, but the appearance is similar, and distinction requires composition testing.
1108 - Starch
1108 is extracted starch, such as cassava starch classified under 1108.14; 1106 is directly milled flour, retaining fiber and other components. The key difference lies in the depth of processing: starch requires removal of protein and fiber.
0714 - Fresh or dried cassava
0714 is fresh or dried cassava tuberous roots that have not been milled; 1106 is the product after milling. If cassava is only sliced and dried, it is still classified under 0714.
1903 - Cassava starch products
1903 is food further processed from cassava starch, such as sago; 1106 is the primary powdery raw material, not seasoned or made into food.
Self-Check：
✓ Is the raw material cassava tuberous roots?
✓ Is the processing only milling, without starch extraction?
✓ Have other substances been added?
✓ Is it for food or industrial use?
✓ Is the packaging suitable for direct retail sale?
❓ FAQ
What is the difference in HS codes between cassava flour and cassava starch? Cassava flour is classified under 1106.20 and is cassava tuberous roots directly milled, retaining fiber and protein; cassava starch is classified under 1108.14 and is extracted and purified starch with fiber and protein removed. The two have different processing techniques, different classifications, and may also have different tax rates and regulatory conditions. How can I check the import tariff rate for cassava flour? It can be checked through the official website of the General Administration of Customs of China or the Customs Import and Export Tariff of the People's Republic of China. First determine HS code 1106.2000, then check the MFN rate, agreement rate, or general rate according to the country of origin. Note that tariff rates are adjusted, and the latest edition of the tariff should prevail. What regulatory documents are required for importing cassava flour? Generally, a certificate of origin, phytosanitary certificate, health certificate, etc. are required. If used for food, it must also comply with national food safety standards, and the importer of imported food must complete consignee filing. Specific regulatory conditions can be checked in the Code Table of Regulatory Documents issued by the General Administration of Customs. How should the ingredient content be filled in when declaring cassava flour? The main ingredients and percentages should be filled in, such as starch content, moisture, fiber, ash, etc. It is recommended to provide a test report as the basis. If it is food grade, it should also indicate whether it complies with GB standards. Ingredient content helps customs determine classification. Cassava flour can be classified under 1106.20, but why is it sometimes classified under 1108? Misclassification under 1108 is usually because cassava flour is mistaken for starch. If the processing involves extraction and purification, it should be classified under 1108; if it is only milling, it should be classified under 1106. Enterprises should retain processing technique descriptions for customs verification. How should cross-border e-commerce retail cassava flour be declared? Cross-border e-commerce retail imports need to be declared through the cross-border e-commerce customs clearance service platform, and the HS code is still 1106.2000. Note that retail packaging may involve prepackaged food labeling requirements, and preferential tax rates may be enjoyed within the individual annual transaction limit. What special requirements are there for exporting cassava flour? Exported cassava flour must comply with the standards of the destination country; for example, the EU has strict limits on food contaminants. When exporting and declaring, contracts, invoices, packing lists, etc. are required, and export inspection and quarantine may also be required. Some countries require fumigation certificates. If cassava flour is mixed with a small amount of corn flour, how should it be classified? According to the General Rules for the Interpretation of the Harmonized System, if after mixing it still retains the essential character of cassava flour, it is classified under 1106.20; if mixing causes it to lose its essential character, it may be classified as other flour. It is recommended to declare the ingredients truthfully and let customs determine according to the actual situation.
Q: What is the difference in HS codes between cassava flour and cassava starch?
A: Cassava flour is classified under 1106.20 and is cassava tuberous roots directly milled, retaining fiber and protein; cassava starch is classified under 1108.14 and is extracted and purified starch with fiber and protein removed. The two have different processing techniques, different classifications, and may also have different tax rates and regulatory conditions.
Q: How can I check the import tariff rate for cassava flour?
A: It can be checked through the official website of the General Administration of Customs of China or the Customs Import and Export Tariff of the People's Republic of China. First determine HS code 1106.2000, then check the MFN rate, agreement rate, or general rate according to the country of origin. Note that tariff rates are adjusted, and the latest edition of the tariff should prevail.
Q: What regulatory documents are required for importing cassava flour?
A: Generally, a certificate of origin, phytosanitary certificate, health certificate, etc. are required. If used for food, it must also comply with national food safety standards, and the importer of imported food must complete consignee filing. Specific regulatory conditions can be checked in the Code Table of Regulatory Documents issued by the General Administration of Customs.
Q: How should the ingredient content be filled in when declaring cassava flour?
A: The main ingredients and percentages should be filled in, such as starch content, moisture, fiber, ash, etc. It is recommended to provide a test report as the basis. If it is food grade, it should also indicate whether it complies with GB standards. Ingredient content helps customs determine classification.
Q: Cassava flour can be classified under 1106.20, but why is it sometimes classified under 1108?
A: Misclassification under 1108 is usually because cassava flour is mistaken for starch. If the processing involves extraction and purification, it should be classified under 1108; if it is only milling, it should be classified under 1106. Enterprises should retain processing technique descriptions for customs verification.
Q: How should cross-border e-commerce retail cassava flour be declared?
A: Cross-border e-commerce retail imports need to be declared through the cross-border e-commerce customs clearance service platform, and the HS code is still 1106.2000. Note that retail packaging may involve prepackaged food labeling requirements, and preferential tax rates may be enjoyed within the individual annual transaction limit.
Q: What special requirements are there for exporting cassava flour?
A: Exported cassava flour must comply with the standards of the destination country; for example, the EU has strict limits on food contaminants. When exporting and declaring, contracts, invoices, packing lists, etc. are required, and export inspection and quarantine may also be required. Some countries require fumigation certificates.
Q: If cassava flour is mixed with a small amount of corn flour, how should it be classified?
A: According to the General Rules for the Interpretation of the Harmonized System, if after mixing it still retains the essential character of cassava flour, it is classified under 1106.20; if mixing causes it to lose its essential character, it may be classified as other flour. It is recommended to declare the ingredients truthfully and let customs determine according to the actual situation.
⚠️ 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.