Chapter 11 covers products of the milling industry, including fine flour, groats, meal, pellets, and starch from cereals or vegetable tubers; it also includes malt, inulin, and gluten. However, it does not include the cereals themselves as raw materials for the milling industry (Chapter 10), nor does it include conversion products such as starch sugars and dextrins (Chapter 17 and Chapter 35). The core of this chapter is primary-processed powdered or granular plant products, which are important raw materials for the food, textile, papermaking, and other industries. Heading 1108 specifically covers starches and inulin, including wheat starch, maize (corn) starch, potato starch, cassava (manioc) starch, and other starches not elsewhere specified, as well as inulin. Starch is a high-molecular-weight carbohydrate extracted from plants and is widely used in the food, papermaking, textile, pharmaceutical, and other industries. Inulin is a fructan mainly extracted from chicory or Jerusalem artichoke and is commonly used as a dietary fiber or sugar substitute. Starches under this heading must undergo processes such as wet milling, sedimentation, and drying, but must not be chemically modified. Code 110819 is a six-digit subheading. The first two digits 11 represent Chapter 11 (products of the milling industry), indicating that the goods belong to cereals or processed plant products. Digits 3-4, 08, represent heading 1108 (starches and inulin), covering all types of starch and inulin. Digits 5-6, 19, form the subheading, in which the fifth digit 1 indicates 'other starches' (as opposed to wheat starch 110811, maize starch 110812, potato starch 110813, and cassava starch 110814), and the sixth digit 9 is a further subdivision of the subheading, meaning 'other.' Therefore, 110819 refers to starches other than wheat, maize, potato, and cassava starch, such as rice starch, pea starch, sweet potato starch, etc. This commodity is classified under 110819 because it is a starch but is not one of the specifically named wheat, maize, potato, or cassava starches in heading 1108. If the starch has been chemically modified, it should be classified under Chapter 35 (modified starches); if it is a starch sugar or dextrin, it should be classified under Chapter 17 or Chapter 35. Therefore, only unmodified starches of non-named varieties are classified under this code.

Product name: The specific name of the declared commodity, such as 'rice starch' or 'pea starch,' which must be consistent with the HS code description. Composition/content: Indicators such as starch purity, moisture, and ash content; the starch content is usually required to be stated (e.g., ≥99%). Source: The plant source of the starch, such as rice, peas, sweet potato, etc., which must be specified to the species level. Processing method: State that it is unmodified starch, such as wet milling, sedimentation, drying, etc., and that it must not have undergone chemical treatment. Brand type: State the brand; if there is no brand, fill in 'no brand,' for customs statistics and intellectual property protection. Packaging specifications: Such as 25 kg/bag, 500 g/pack, etc., which affect classification and the application of tax rates. Use: Such as food raw material, paper sizing, textile sizing, etc., which must be consistent with the actual use. Customs declaration example: Product name: Rice starch Composition/content: Starch ≥99%, moisture ≤12% Source: Rice Processing method: Wet milling, sedimentation, drying, unmodified Brand type: No brand Packaging specifications: 25 kg/bag Use: Food raw material HS code: 11081900 Mistakenly classifying chemically modified starch under 110819, when it should actually be classified under Chapter 35. Failing to specify the starch source, making it impossible to distinguish whether it is a named starch. Ignoring brand and packaging specifications, affecting customs document review and statistics.

The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. First confirm whether the product is starch (e.g., by iodine test), then determine whether it has undergone chemical modification (if modified, classify under Chapter 35), and then determine whether it belongs to a starch specifically named in heading 1108 (wheat, maize, potato, cassava). If it does not, classify it under 110819. At the same time, note that inulin is also classified under 1108, but under a different subheading. 110811 Wheat starch: Specifically refers to starch extracted from wheat, while 110819 covers starches from other sources. 110812 Maize (corn) starch: Specifically refers to starch extracted from maize; if it is maize starch, it must not be classified under 110819. 110813 Potato starch: Specifically refers to starch extracted from potatoes; starches from other tubers, such as sweet potato starch, are classified under 110819. 110814 Cassava (manioc) starch: Specifically refers to starch extracted from cassava; if it is cassava starch, it is classified under this code. 350510 Modified starch: Starch that has undergone chemical or physical modification, such as oxidized starch or esterified starch, is classified under Chapter 35. Has it been confirmed that the product is unmodified starch? Has it been confirmed that the starch source is not wheat, maize, potato, or cassava? Have accurate composition/content and processing method been provided? Have the brand and packaging specifications been checked? Have the HS Explanatory Notes and national subheading notes been consulted?

How can it be determined whether a starch is classified under 110819? First confirm that it is unmodified starch, and then confirm that its source is not wheat, maize, potato, or cassava. If these conditions are met, it is classified under 110819. For example, rice starch and pea starch are both classified under this code. What is the difference in classification between modified starch and unmodified starch? Unmodified starch is classified under Chapter 11 (such as 110819), while modified starch is classified under Chapter 35 (such as 350510). Modification includes chemical treatments such as oxidation, esterification, and cross-linking. Is inulin classified under 110819? Inulin is classified under heading 1108, but under subheading 110820, not 110819. 110819 refers only to other starches. If the starch is from mixed sources, how should it be classified? If none of the starches in the mixed starch are specifically named, it is classified as other starch under 110819; if it contains a named starch (such as maize starch), it must be determined based on the main component or processing situation and may be classified under the corresponding named subheading. What test reports are required when declaring 110819? Usually a composition analysis report is required to prove starch purity, moisture, ash content, etc., as well as proof of being unmodified. If necessary, a source identification report should be provided. How can the export tax rebate and regulatory conditions for 110819 be checked? They can be checked through the website of the General Administration of Customs or the Import and Export Tariff. Tax rates and regulatory conditions may change, so it is recommended to rely on the latest version. Are both rice starch and glutinous rice starch classified under 110819? Yes, both rice starch and glutinous rice starch belong to other starches and are classified under 110819, but the specific source must be stated at the time of declaration. If starch has undergone physical modification (such as pregelatinization), is it still classified under 110819? Pregelatinized starch, if it has not undergone chemical modification, may still be classified under 110819, but this must be determined based on the specific processing technology and the HS Explanatory Notes. If it is modified starch, it is classified under Chapter 35.