Chapter 11 covers products of the milling industry, including cereal flours, starch, inulin, gluten, and malt. Products of this chapter are mainly made by grinding, processing, or germinating cereals or other plant materials, and are important raw materials for the food, brewing, and feed industries. Headings within the chapter are arranged by degree of processing and product type, from simple milling to further processed products. Heading 1107 covers malt, whether or not roasted. Malt refers to products obtained by soaking, germinating, drying, or roasting cereals (usually barley), used for brewing, food processing, etc. This heading includes unroasted malt and roasted malt, but excludes malt extract or food preparations made by further processing. The first 2 digits 11 represent Chapter 11 (Products of the milling industry; malt; starch; inulin; wheat gluten). Digits 3-4, 07, represent heading 1107 (malt). Digits 5-6, 20, represent subheading 1107.20, i.e., roasted malt. Unroasted malt falls under 1107.10. The code is refined level by level, from chapter to heading to subheading, clearly distinguishing the processing state of malt. The goods are roasted malt, having undergone germination and roasting, and conform to the description of subheading 1107.20. Unroasted malt falls under 1107.10, while malt extract falls under 1901, and food made from malt falls under Chapter 19. Therefore, according to the processing state, roasted malt is correctly classified under 1107.20.

Product name: The specific name of the declared goods, which should accurately reflect the product's attributes, such as "roasted malt." Avoid vague or confusing terms. Brand: Fill in the product brand; if there is no brand, write "no brand." Brand information helps customs identify the source of goods and intellectual property status. Manufacturer: Fill in the name of the actual production enterprise, which should be consistent with the business license. This facilitates customs traceability and supervision. Composition content: Declare the main components of the malt, such as moisture, protein, starch, etc. The degree of roasting affects the composition and must be accurately provided. Processing method: Explain the processing technique, such as "germination, roasting." Roasting temperature and time may be provided as supplementary explanation. Packaging specifications: Fill in the packaging form and weight per package, such as "25kg/bag." This affects transportation and tariff assessment. Use: Declare the use of the goods, such as "for brewing beer" or "food raw material." Use affects classification and regulatory conditions. Product name: roasted malt; Brand: no brand; Manufacturer: XX Malt Co., Ltd.; Composition content: moisture ≤5%, protein ≥10%, starch ≥60%; Processing method: barley soaked, germinated, roasted (roasting temperature 80-85°C); Packaging specifications: 25kg/bag; Use: for brewing beer. Mistakenly declaring roasted malt as unroasted malt (1107.10), leading to incorrect classification and tariff differences. False declaration of composition content, such as failure to indicate excessive moisture, may affect customs inspection and subsequent handling. Vague description of processing method, without clarifying the "roasting" process, cannot prove classification under 1107.20.

The core basis for classification is the processing state of the goods. Roasted malt has undergone germination and roasting, changing the enzyme activity and flavor of the malt, and conforms to the description of subheading 1107.20 "roasted malt." Unroasted malt falls under 1107.10. If the malt is further processed into extract or food, it falls under Chapter 19. Therefore, the roasting process is the key to distinguishing 1107.20 from 1107.10. 1107.10 Unroasted malt: Unroasted malt has only undergone germination and drying, not roasting, has higher enzyme activity, and is mainly used for brewing. Roasted malt has undergone high-temperature roasting, has lower enzyme activity, and a stronger flavor. 1901.90 Malt extract: Malt extract is a product made from malt through extraction and concentration, usually in powder or liquid form, classified under 1901. Roasted malt is whole malt grains, not extracted. 1104.29 Other processed cereals: 1104.29 covers cereals that have been processed (such as milled or flaked) but not germinated. Roasted malt is cereal that has been germinated and then roasted, with a unique processing technique. 1904.10 Puffed or roasted cereal foods: 1904.10 covers ready-to-eat cereal foods, usually puffed or roasted, and can be eaten directly. Roasted malt is a raw material and requires further processing. Confirm whether the goods have undergone germination and roasting processes. Check whether the composition content matches roasted malt. Confirm that the goods have not been further processed into extract or food. Check whether packaging and use are consistent with classification. Verify whether the declaration elements are complete and accurate.

What is the difference in HS codes between roasted malt and unroasted malt? Roasted malt is classified under HS code 1107.20, and unroasted malt under 1107.10. The main difference is whether it has undergone the roasting process. Roasting reduces enzyme activity and changes flavor and color. When declaring, the processing method must be accurately stated to avoid classification errors. How can one determine whether malt has been roasted? Roasted malt is usually darker in color, has a special roasted aroma, and lower enzyme activity. This can be confirmed by reviewing production records or test reports. Customs may require a description of the processing technique, and enterprises should retain relevant evidence. Which declaration elements for roasted malt must be filled in? Product name, brand, manufacturer, composition content, processing method, packaging specifications, and use must be filled in. The processing method should clearly state "roasted," the composition content should provide specific indicators, and the use should be specific, such as "brewing beer." How can the import tariff rate for roasted malt be checked? Tariff rates may change. The latest rates can be checked through the General Administration of Customs website, China International Trade Single Window, or by consulting a customs broker. At the same time, attention should be paid to preferential rates such as free trade agreements; providing a certificate of origin can enjoy preferences. Can roasted malt be classified under 1901? No. 1901 is malt extract, a product made from malt through extraction. Roasted malt is whole malt grains, not extracted, so it is classified under 1107.20. If malt is made into food, it is classified under Chapter 19. What regulatory documents are required for exporting roasted malt? Generally, exporting roasted malt requires basic documents such as contract, invoice, packing list, and customs declaration form. If exporting to specific countries, phytosanitary certificates, certificates of origin, etc., may be required. It is recommended to consult customs or a freight forwarder in advance. How should the packaging specifications of roasted malt be declared? Packaging specifications should be filled in specifically, such as "25kg/bag" or "50kg/drum." If bulk, indicate "bulk" and the total weight. Packaging affects transportation and tariff assessment, so it must be accurate. If roasted malt is used for feed, is the HS code different? The HS code is mainly classified according to the product's attributes, and use does not affect the code. Roasted malt, whether used for brewing or feed, is classified under 1107.20. However, use may affect regulatory conditions and should be truthfully declared.